IDAPA 35.01.01.195 — LOSS RECOVERIES (RULE 195)

IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.01
Idaho State Tax Commission
Income Tax Administrative Rules
Section 200
Page 27
Section 63-3022R, Idaho Code
No deduction is allowed for recovery of an amount not included in federal taxable income of the current year. No
deduction is allowed to the extent the loss recovered previously reduced Idaho taxable income. Examples available at
Income Tax Rules Examples.
(4-6-23)