References to Internal Revenue Code

All references to sections of the Internal Revenue Code of 1954 (U.S.C. title 26), include future amendments to those sections and corresponding provisions of future internal revenue laws. Acts 1971, ch. 3, § 5; T.C.A., § 35-1005. All references to sections of the Internal Revenue Code of 1954 (U.S.C. title 26), include future amendments to those sections and corresponding provisions of future internal revenue laws. Acts 1971, ch. 3, § 5; T.C.A., § 35-1005.