TITLE 68

TRUSTS AND FIDUCIARIES

CHAPTER 12

PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS

68-1206.  References to Internal Revenue Code of 1986. All references to sections of the Internal Revenue Code of 1986 shall refer to that term as it is now and hereafter defined in section 63-3004, Idaho Code.

History:

[68-1206, added 1974, ch. 73, sec. 6, p. 1154; am. 1994, ch. 190, sec. 6, p. 619.]