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
Structure Iowa Code
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
Chapter 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS
Section 634.1 - Applicability.
Section 634.2 - Statutory provisions as part of the trust.
Section 634.3 - Distribution to avoid tax liability.
Section 634.5 - Internal Revenue Code defined.
Section 634.6 - Statutory exception in trust.
Section 634.7 - Public grants by private foundations or trusts.