Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-3005
Person
Official textlegislature.idaho.govlast amended
Amendment history
63-3005, added 1959, ch. 299, sec. 5, p. 613; am. 1998, ch. 55, sec. 1, p. 209.
Source: view the official text
In this chapter (40 sections)
- 63-3001 · Title
- 63-3002 · Declaration of intent
- 63-3003 · Definitions
- 63-3004 · Internal revenue code
- 63-3005 · Person
- 63-3006 · Corporation
- 63-3006A · Limited liability company — Classification and taxation
- 63-3006B · Partnership
- 63-3006C · Pass-through entity
- 63-3007 · Fiduciary
- 63-3008 · Individual
- 63-3009 · Taxpayer
- 63-3010 · Taxable year
- 63-3011 · Gross income
- 63-3011A · Adjusted gross income
- 63-3011B · Taxable income
- 63-3011C · Idaho taxable income
- 63-3012 · Includes and including
- 63-3013 · Resident
- 63-3013A · Part-year resident
- 63-3014 · Nonresident
- 63-3015 · estates and trusts
- 63-3016 · Paid or incurred and paid or accrued
- 63-3017 · Employer
- 63-3018 · Employee
- 63-3020 · Farmer
- 63-3021 · Net operating loss
- 63-3021A · Calculation of net operating loss when taxable income is…
- 63-3022 · Adjustments to taxable income
- 63-3022A · Deduction of certain retirement benefits
- 63-3022B · Deduction for Energy efficiency upgrades
- 63-3022C · Deduction for alternative energy device at residence
- 63-3022D · Deduction of expenses for household and dependent care…
- 63-3022E · Household deduction for dependents sixty-five years of age…
- 63-3022F · Computation of tax where taxpayer restores substantial…
- 63-3022G · Moneys paid to Japanese-Americans for reparations for World…
- 63-3022H · Deduction of capital gains
- 63-3022I · Adoption expenses
- 63-3022J · Deduction of value for technological equipment
- 63-3022K · Medical savings account