References to Internal Revenue Code.

Checkout our iOS App for a better way to browser and research.

As used in NRS 81.550 to 81.660, inclusive, unless otherwise indicated, section references are to the Internal Revenue Code of 1954 and include future amendments to those sections and corresponding provisions of future internal revenue laws.

(Added to NRS by 1971, 631; A 1991, 1254)


Download our app to see the most-to-date content.