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Email: Chapter 16, Article 5V, Section 3

§16-5V-3. Meaning of terms.

Any term used in this article has the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required. Any reference in this article to the Internal Revenue Code means the Internal Revenue Code of 1986, as amended.

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West Virginia Code

Email WV Code

Email: Chapter 16, Article 5V, Section 3

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§16-5V-3. Meaning of terms.