Legislation
SECTION 951
Applicable internal revenue code provisions
Tax (TAX) CHAPTER 60, ARTICLE 26, PART 1
§ 951. Applicable internal revenue code provisions.-- (a) General. For
purposes of this article, any reference to the internal revenue code
means the United States Internal Revenue Code of 1986, with all
amendments enacted on or before January first, two thousand fourteen
and, unless specifically provided otherwise in this article, any
reference to December thirty-first, nineteen hundred seventy-six or
January first, nineteen hundred seventy-seven contained in the
provisions of such code which are applicable to the determination of the
tax imposed by this article shall be read as a reference to June
thirtieth, nineteen hundred seventy-eight or July first, nineteen
hundred seventy-eight, respectively.
purposes of this article, any reference to the internal revenue code
means the United States Internal Revenue Code of 1986, with all
amendments enacted on or before January first, two thousand fourteen
and, unless specifically provided otherwise in this article, any
reference to December thirty-first, nineteen hundred seventy-six or
January first, nineteen hundred seventy-seven contained in the
provisions of such code which are applicable to the determination of the
tax imposed by this article shall be read as a reference to June
thirtieth, nineteen hundred seventy-eight or July first, nineteen
hundred seventy-eight, respectively.