All references to sections of the United States Internal Revenue Code shall be to such law as it exists as of April 28, 1972.Codes, 1942, § 672-205; Laws, 1972, ch. 423, § 5, eff. 4/28/1972.
Mississippi Legal Code
All references to sections of the United States Internal Revenue Code shall be to such law as it exists as of April 28, 1972.Codes, 1942, § 672-205; Laws, 1972, ch. 423, § 5, eff. 4/28/1972.