References to Internal Revenue Code.

NRS

163.440

References to Internal Revenue Code.

As used in NRS 163.420 to 163.550 , inclusive, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as in effect on January 1, 1999, and include future amendments to such sections and corresponding provisions of future federal internal revenue laws.

(Added to NRS by 1971, 632 ; A 1999, 2374 )