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.
C.R.S. § 15-1-1006