Statutes > Tennessee Statutes > Title 35 - Fiduciaries And Trust Estates > Chapter 9 - Administration of Private Foundations, Charitable Trusts or Split-Interest Trusts > 35-9-105 - References to Internal Revenue Code.

35-9-105 - References to Internal Revenue Code.

35-9-105. References to Internal Revenue Code.

All references to sections of the Internal Revenue Code of 1954 include future amendments to those sections and corresponding provisions of future internal revenue laws.

[Acts 1971, ch. 3, § 5; T.C.A., § 35-1005.]