Tex. Est. Code § 124.002

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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.

Tex. Estates § 124.002

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