IDAPA 35.01.01.180 — DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT (RULE 180)

Section 63-3022J, Idaho Code
01.
Fair Market Value. Fair market value is determined pursuant to Section 170, Internal Revenue
Code.
(4-6-23)
02.
Pass-Through of Deduction.
(4-6-23)
a.
The deduction may not exceed the amount of pass-through income less deductions of the entity
making the contribution.
(4-6-23)