{"data":{"id":"us-ia/iowa-code-504b.5","jurisdiction":"us-ia","citation":"Iowa Code § 504B.5","heading":"Internal Revenue Code references.","body":"All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.","path":["Title XII - BUSINESS ENTITIES (Ch. 486 - 504C)","Chapter 504B - NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/504B.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:12Z","sha256":"624af851cba06b5d68ce5f92255304ca7a697089366aba753569d7bde2ebd069","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-504b.4","next":"us-ia/iowa-code-504b.6"},"notice":"GroundRules: Original legal text. Not legal advice."}