(a) (1) Unless otherwise specifically provided, the terms âInternal Revenue Code,â âInternal Revenue Code of 1954,â or âInternal Revenue Code of 1986,â for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto as enacted on the specified date for the applicable taxable year as follows: Taxable Year Specified Date of Internal Revenue Code Sections (A) For taxable years beginning on or after January 1, 1983, and on or before December 31, 1983 January 15, 1983 (B) For taxable years beginning on or after January 1, 1984, and on or before December 31, 1984 January 1, 1984 (C) For taxable years beginning on or after January 1, 1985, and on or before December 31, 1985 January 1, 1985 (D) For taxable years beginning on or after January 1, 1986, and on or before December 31, 1986 January 1, 1986 (E) For taxable years beginning on or after January 1, 1987, and on or before December 31, 1988 January 1, 1987 (F) For taxable years beginning on or after January 1, 1989, and on or before December 31, 1989 January 1, 1989 (G) For taxable years beginning on or after January 1, 1990, and on or before December 31, 1990 January 1, 1990 (H) For taxable years beginning on or after January 1, 1991, and on or before December 31, 1991 January 1, 1991 (I) For taxable years beginning on or after January 1, 1992, and on or before December 31, 1992 January 1, 1992 (J) For taxable years beginning on or after January 1, 1993, and on or before December 31, 1996 January 1, 1993 (K) For taxable years beginning on or after January 1, 1997, and on or before December 31, 1997 January 1, 1997 (L) For taxable years beginning on or after January 1, 1998, and on or before December 31, 2001 January 1, 1998 (M) For taxable years beginning on or after January 1, 2002, and on or before December 31, 2004 January 1, 2001 (N) For taxable years beginning on or after January 1, 2005, and on or before December 31, 2009 January 1, 2005 (O) For taxable years beginning on or after January 1, 2010, and on or before December 31, 2014 January 1, 2009 (P) For taxable years beginning on or after January 1, 2015, and on or before December 31, 2024 January 1, 2015 (Q) For taxable years beginning on or after January 1, 2025 January 1, 2025 (2) (A) Unless otherwise specifically provided, for federal laws enacted on or after January 1, 1987, and on or before the specified date for the taxable year, uncodified provisions that relate to provisions of the Internal Revenue Code that are incorporated for purposes of this part shall be applicable to the same taxable years as the incorporated provisions. (B) In the case where Section 901 of the Economic Growth and Tax Relief Act of 2001 (Public Law 107-16) applies to any provision of the Internal Revenue Code that is incorporated for purposes of this part, Section 901 of the Economic Growth and Tax Relief Act of 2001 shall apply for purposes of this part in the same manner and to the same taxable years as it applies for federal income tax purposes. (3) Subtitle G (Tax Technical Corrections) and Part I of Subtitle H (Repeal of Expired or Obsolete Provisions) of the Revenue Reconciliation Act of 1990 (Public Law 101-508) modified numerous provisions of the Internal Revenue Code and provisions of prior federal acts, some of which are incorporated by reference into this part. Unless otherwise provided, the provisions described in the preceding sentence, to the extent that they modify provisions that are incorporated into this part, are declaratory of existing law and shall be applied in the same manner and for the same periods as specified in the Revenue Reconciliation Act of 1990. (b) Unless otherwise specifically provided, when applying any provision of the Internal Revenue Code for purposes of this part, a reference to any of the following is not applicable for purposes of this part: (1) Except as provided in Chapter 4.5 (commencing with Section 23800) of Part 11 of Division 2, an electing sma
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