Title 15 · CRS Title 15

References to Internal Revenue Code of 1954

Citation: C.R.S. § 15-1-1006

Section: 15-1-1006

15-1-1006. References to Internal Revenue Code of 1954. All references to sections of the Internal Revenue Code of 1954 refer to the Internal Revenue Code of 1954 as it exists on June 2, 1971; except that all references to the Internal Revenue Code of 1954 in section 15-1-1002 (3) and (5) refer to the Internal Revenue Code of 1954 as it exists on April 19, 1973. Source: L. 71: p. 590, � 1. C.R.S. 1963: � 57-10-6. L. 73: p. 639, � 3.