Idaho Statutes
§ 63-3016 — PAID OR INCURRED AND PAID OR ACCRUED
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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Idaho § 63-3016 (PAID OR INCURRED AND PAID OR ACCRUED) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 REDEMPTION