Virginia § 64.2-740 - Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739

Full text of Virginia Code of Virginia § 64.2-740 — Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739, with citation guidance and answers to common questions.

§ 64.2-740. Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739

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.

2005, c. 935, § 55-544.22; 2012, c. 614.

Source: official Virginia text · Last verified 2026-08-27

Frequently Asked Questions About Virginia § 64.2-740

What does Code of Virginia § 64.2-740 cover?

Section 64.2-740 ("Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739") is part of the Code of Virginia, the codified statutory law of Virginia. 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 Virginia § 64.2-740?

A common citation format is "Code of Virginia § 64.2-740" (Virginia). 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 Virginia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.

How does Virginia § 64.2-740 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia 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 Virginia.