Iowa Code
Chapter 504B - NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY
Section 504B.5 - Internal Revenue Code references.

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

Structure Iowa Code

Title XII - BUSINESS ENTITIES

Chapter 504B - NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY

Section 504B.1 - Corporations applicable.

Section 504B.2 - Articles of incorporation — contents.

Section 504B.3 - Avoiding tax liability.

Section 504B.4 - Construction.

Section 504B.5 - Internal Revenue Code references.

Section 504B.6 - Certain powers not limited.