All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
Iowa Code § 504B.5
2006 Acts, ch 1140, §8, 10, 11
All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
Iowa Code § 504B.5
2006 Acts, ch 1140, §8, 10, 11