Each reference to a section of the Internal Revenue Code made in §§ 64.2-736 through 64.2-739 shall include future amendments to such Code sections and corresponding provisions of future internal revenue laws.
Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739
Va. Code Ann. § 64.2-740, under Chapter 7. Uniform Trust Code..
Va. Code Ann. § 64.2-740