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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>376408</law_id><section_number>64.2-740</section_number><catch_line>Interpretation of references to Internal Revenue Code in &#xA7;&#xA7; 64.2-736 through 64.2-739</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>64.2-741</reference></referred_to_by><structure><unit label="title" level="1" order_by="136" identifier="64.2">Wills, Trusts, and Fiduciaries</unit><unit label="subtitle" level="2" order_by="3" identifier="III">Trusts</unit><unit label="chapter" level="3" order_by="1" identifier="7">Uniform Trust Code</unit><unit label="article" level="4" order_by="4" identifier="4">Creation, Validity, Modification, and Termination of Trust</unit></structure><text>
						<section><p>Each reference to a section of the Internal Revenue Code made in &#xA7;&#xA7;&#xA0;<a class="law" title="Amendment of trust where gift, grant, or will establishes private foundation or constitutes a charitable trust or a split-interest trust" href="/64.2-736/">64.2-736</a> through <a class="law" title="Application of &#xA7;&#xA7; 64.2-737 and 64.2-738" href="/64.2-739/">64.2-739</a> shall include future amendments to such Code sections and corresponding provisions of future internal revenue <span class="dictionary">laws</span>.</p></section></text><history>2005, c. 935, &#xA7; 55-544.22; 2012, c. 614.</history><metadata></metadata></law>
