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Form a Business

Internal Revenue Code defined.

Iowa Code § 634.5
in effect
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634.5. Internal Revenue Code defined. All references to sections of the Internal Revenue Code mean the Internal Revenue Code as defined in section 422.3. [C73, 75, 77, 79, 81, §634.5] 84 Acts, ch 1305, §41
Source: Iowa Legislature (legis.iowa.gov)URL: https://www.legis.iowa.gov/docs/code/2026/634.5.pdfFetched: 10/20/2026

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