Idaho Statutes
§ 63-3016 — PAID OR INCURRED AND PAID OR ACCRUED
Idaho § 63-3016
This text of Idaho § 63-3016 (PAID OR INCURRED AND PAID OR ACCRUED) 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 § 63-3016 (2026).
Text
The terms "paid or incurred" and "paid or accrued" shall be defined as set forth in the Internal Revenue Code and shall be construed according to the method of accounting upon the basis of which the taxable income is computed.
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Related
Golconda Lead Mines v. Neill
350 P.2d 221 (Idaho Supreme Court, 1960)
Texas Co. v. Neill
361 P.2d 42 (Idaho Supreme Court, 1961)
Legislative History
[63-3016, added 1959, ch. 299, sec. 16, p. 613.]
Nearby Sections
15
§ 63-1003
LIEN AND EFFECT OF DELINQUENCY§ 63-1006
HEARING AND ISSUANCE OF TAX DEED§ 63-1007
REDEMPTION — EXPIRATION OF RIGHT§ 63-1008
EFFECT OF TAX DEED AS EVIDENCE§ 63-1009
EFFECT OF TAX DEED AS CONVEYANCE§ 63-1010
DEEDS UPON REDEMPTIONCite This Page — Counsel Stack
Bluebook (online)
Idaho § 63-3016, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3016.