The term “gross income” means gross income as defined in section 61(a) of the Internal Revenue Code.
Idaho Code § 63-3011
Gross income
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
I.C., § 63-3011, as added by 1995, ch. 111, § 2, p. 347.
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.