1309.0201 SECTION R201, GENERAL.
IRC Section R201.4 is amended to read as follows:
R201.4 Terms not defined. Where terms are not defined through the methods authorized by this chapter, the Merriam-Webster Collegiate Dictionary, available at www.m-w.com, shall be considered as providing ordinarily accepted meanings. The dictionary is incorporated by reference, is subject to frequent change, and is available through the Minitex interlibrary loan system.