Versions of See prior versions of a law on LawServer 2023 South Dakota Codified Laws 55-17-5. Application of Internal Revenue Code–Special spousal property defined–Community property classified by another jurisdiction 2022 South Dakota Codified Laws 55-17-5. Application of Internal Revenue Code–Special spousal property defined–Community property classified by another jurisdiction 2021 South Dakota Codified Laws 55-17-5. Application of Internal Revenue Code–Special spousal property defined–Community property classified by another jurisdiction 2019 South Dakota Codified Laws 55-17-5. Application of Internal Revenue Code–Special spousal property defined–Community property classified by another jurisdiction 2018 South Dakota Codified Laws 55-17-5. Application of Internal Revenue Code–Special spousal property defined–Community property classified by another jurisdiction 2016 South Dakota Codified Laws 55-17-5. Application of Internal Revenue Code–Special spousal property defined–Community property classified by another jurisdiction