All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3 . [C73, 75, 77, 79, 81, §504B.5 ] 2006 Acts, ch 1140, §8, 10, 11
Internal Revenue Code references.
Iowa Code § 504B.5, under NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY.
Iowa Code § 504B.5