Texas Statutes
§ 124.002 — REFERENCES TO INTERNAL REVENUE CODE.
Texas § 124.002
JurisdictionTexas
Code ESEstates Code
This text of Texas § 124.002 (REFERENCES TO INTERNAL REVENUE CODE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Estates Code Code Ann. § 124.002 (2026).
Text
Sec. 124.002. REFERENCES TO INTERNAL REVENUE CODE. A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question. The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.
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Legislative History
Added by Acts 2009, 81st Leg., R.S., Ch. 680 , Sec. 1, eff. January 1, 2014.
Nearby Sections
15
§ 124.001
DEFINITIONS.§ 124.002
REFERENCES TO INTERNAL REVENUE CODE.§ 124.004
EFFECT OF DISCLAIMERS.§ 124.009
QUALIFIED REAL PROPERTY.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 124.002, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/ES/124.002.