All references to sections of the Internal Revenue Code of 1954 shall include future amendments to such sections and corresponding provisions of future internal revenue laws. (Acts 1971, No. 2276, p. 3666, §4.)
Future Provisions of Federal Internal Revenue Laws Included
Ala. Code § 19-3-303, under Private Foundations, Charitable Trusts, and Split-Interest Trusts.
Ala. Code § 19-3-303