{"data":{"id":"us-tx/tex.-estates-code-124.002","jurisdiction":"us-tx","citation":"Tex. Estates Code § 124.002","heading":"REFERENCES TO INTERNAL REVENUE CODE.","body":"A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question. The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.","path":["ESTATES CODE","TITLE 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY","SUBTITLE C. PASSAGE OF TITLE AND DISTRIBUTION OF DECEDENTS' PROPERTY IN GENERAL","CHAPTER 124. VALUATION AND TAXATION OF ESTATE PROPERTY","SUBCHAPTER A. APPORTIONMENT OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/ES/htm/ES.124.htm#124.002","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:08Z","sha256":"b6fdfe747f18159084c9a0a4c34b22a5d76a41c2473b42804122ff2067df2a8b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-estates-code-124.001","next":"us-tx/tex.-estates-code-124.003"},"notice":"GroundRules: Original legal text. Not legal advice."}