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WEST VIRGINIA CODE

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WVC 7 - 14 D- 2 A §7-14D-2a. 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 it has been amended.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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