504B.5 Internal Revenue Code references. All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3. [C73, 75, 77, 79, 81, §504B.5]2006 Acts, ch 1140, §8, 10, 11 Sat Dec 23 00:38:21 2023 Iowa Code 2024, Section 504B.5 (16, 0)
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