All references to sections of the Internal Revenue Code of 1954 refer to the Internal Revenue Code of 1954 as it exists on June 2, 1971; except that all references to the Internal Revenue Code of 1954 in section 15-1-1002 (3) and (5) refer to the Internal Revenue Code of 1954 as it exists on April 19, 1973.

Source: L. 71: p. 590, § 1. C.R.S. 1963: § 57-10-6. L. 73: p. 639, § 3.