Idaho Statutes

§ 63-3006 — CORPORATION

Idaho § 63-3006
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 30INCOME TAX

This text of Idaho § 63-3006 (CORPORATION) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 63-3006 (2026).

Text

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.

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Legislative History

[63-3006, added 1959, ch. 299, sec. 6, p. 613; am. 1998, ch. 55, sec. 2, p. 209; am. 1999, ch. 60, sec. 1, p. 156.]

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Bluebook (online)
Idaho § 63-3006, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3006.