91-9-411 - References to United States Internal Revenue Code.
§ 91-9-411. References to United States Internal Revenue 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.
Sources: Codes, 1942, § 672-205; Laws, 1972, ch. 423, § 5, eff from and after passage (approved April 28, 1972).