IDAPA 35.01.01.360 — APPLICATION OF SECTION 63-3027 -- COMBINED REPORT (RULE 360)

Section 63-3027, Idaho Code. If a particular trade or business is carried on by a corporation and one (1) or more
affiliates, nothing in these rules is to preclude using a combined report in which the entire apportionable income of
the trade or business is apportioned pursuant to Section 63-3027, Idaho Code. The use of the combined report is
restricted to C corporations.
(4-6-23)