634.5 Internal Revenue Code defined. All references to sections of the Internal Revenue Code mean the Internal Revenue Code as defined in section 422.3. [C73, 75, 77, 79, 81, §634.5]84 Acts, ch 1305, §41 Sat Dec 23 12:17:57 2023 Iowa Code 2024, Section 634.5 (15, 0)
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