Valuation and Taxation of Estate Property · Apportionment of Taxes
A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question. The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.
Official text of the Texas Estates Code as published by the Texas Legislative Council.
