Texas Estates Code

§ 124.002 — REFERENCES TO INTERNAL REVENUE CODE

ES § 124.002Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY · Part C. PASSAGE OF TITLE AND DISTRIBUTION OF DECEDENTS' PROPERTY IN GENERAL · Ch. 124. VALUATION AND TAXATION OF ESTATE PROPERTY · Art. A. APPORTIONMENT OF TAXES

Statute text

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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.

Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.