State Codes and Statutes
Statutes > West-virginia > 07 > 7-14d-2a§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.