All references to sections of the United States Internal Revenue Code shall be to such law as it exists as of May 4, 1972.Codes, 1942, § 672-225; Laws, 1972, ch. 440, § 5, eff. 5/4/1972.
Mississippi Legal Code
All references to sections of the United States Internal Revenue Code shall be to such law as it exists as of May 4, 1972.Codes, 1942, § 672-225; Laws, 1972, ch. 440, § 5, eff. 5/4/1972.