State Codes and Statutes

Statutes > Idaho > Title63 > T63ch30 > T63ch30sect63-3006

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3006. Corporation. 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.

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch30 > T63ch30sect63-3006

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3006. Corporation. 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.


State Codes and Statutes

State Codes and Statutes

Statutes > Idaho > Title63 > T63ch30 > T63ch30sect63-3006

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3006. Corporation. 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.