Tennessee § 35-9-105 - References to Internal Revenue Code.
Full text of Tennessee Tennessee Code Annotated § 35-9-105 — References to Internal Revenue Code., with citation guidance and answers to common questions.
§ 35-9-105. References to Internal Revenue Code.
All references to sections of the Internal Revenue Code of 1954 (U.S.C. title 26), include future amendments to those sections and corresponding provisions of future internal revenue laws. Acts 1971, ch. 3, § 5; T.C.A., § 35-1005.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 35-9-105
What does Tennessee Code Annotated § 35-9-105 cover?
Section 35-9-105 ("References to Internal Revenue Code.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 35-9-105?
A common citation format is "Tennessee Code Annotated § 35-9-105" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 35-9-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.