{"data":{"id":"us-ia/iowa-code-634.5","jurisdiction":"us-ia","citation":"Iowa Code § 634.5","heading":"Internal Revenue Code defined.","body":"All references to sections of the Internal Revenue Code mean the Internal Revenue Code as defined in section 422.3.","path":["Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES (Ch. 595 - 686D)","Chapter 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/634.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:16Z","sha256":"d7184d4d5fd0164467f27d7fb9ca9c18f660f1a26409e98053c1108ba8bd544e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-634.4","next":"us-ia/iowa-code-634.6"},"notice":"GroundRules: Original legal text. Not legal advice."}