The term “corporation” includes any corporation formed under the laws of any government, any common law trust and any association of whatever kind other than a partnership. “Corporation” also includes any entity classified or taxed as a corporation pursuant to section 7701 or 7704 of the Internal Revenue Code and the regulations of the U.S. department of the treasury issued thereunder.
Idaho Code § 63-3006
Corporation
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
1959, ch. 299, § 6, p. 613; am. 1998, ch. 55, § 2, p. 208; am. 1999, ch. 60, § 1, p. 156.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.