Colorado Statutes

§ 15-1-1006 — References to Internal Revenue Code of 1954

Colorado·Title 15 Probate,·Art. Fiduciary
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.

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Legislative History

Source: L. 71: p. 590, � 1. C.R.S. 1963: � 57-10-6. L. 73: p. 639, � 3.

Nearby Sections

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