CODE OF VIRGINIA INTERPRETATION OF REFERENCES TO INTERNAL REVENUE CODE IN §§ 64.2-736 THROUGH 64.2-739 (§ 64.2-740) 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. HISTORY: 2005, c. 935, § 55-544.22; 2012, c. 614.