IDAPA 35.01.01.200 — NET OPERATING LOSS -- CORPORATIONS (RULE 200)

Section 63-3021, Idaho Code
01.
Unitary Taxpayers. Each corporation included in a unitary group must determine its respective
share of the Idaho apportioned net operating loss incurred by the unitary group for the taxable year. A corporation's
share of the net operating loss is computed using its Idaho apportionment factor for the year of the loss. The
corporation must add or subtract its nonbusiness income or loss allocated to Idaho to its share of the apportioned loss.
(4-6-23)
02.
Examples. Available at Income Tax Rules Examples.
(4-6-23)