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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3010

Taxable year

Official textlegislature.idaho.govlast amended
63-3010.  The term "taxable year" with respect to any taxpayer means:
(1)  The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or
(2)  Such other period as may be required by law; or
(3)  The calendar year.
Amendment history

63-3010, added 1959, ch. 299, sec. 10, p. 613; am. 1969, ch. 319, sec. 4, p. 982; am. 1997, ch. 57, sec. 1, p. 96.

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In this chapter (40 sections)
  1. 63-3001 · Title
  2. 63-3002 · Declaration of intent
  3. 63-3003 · Definitions
  4. 63-3004 · Internal revenue code
  5. 63-3005 · Person
  6. 63-3006 · Corporation
  7. 63-3006A · Limited liability company — Classification and taxation
  8. 63-3006B · Partnership
  9. 63-3006C · Pass-through entity
  10. 63-3007 · Fiduciary
  11. 63-3008 · Individual
  12. 63-3009 · Taxpayer
  13. 63-3010 · Taxable year
  14. 63-3011 · Gross income
  15. 63-3011A · Adjusted gross income
  16. 63-3011B · Taxable income
  17. 63-3011C · Idaho taxable income
  18. 63-3012 · Includes and including
  19. 63-3013 · Resident
  20. 63-3013A · Part-year resident
  21. 63-3014 · Nonresident
  22. 63-3015 · estates and trusts
  23. 63-3016 · Paid or incurred and paid or accrued
  24. 63-3017 · Employer
  25. 63-3018 · Employee
  26. 63-3020 · Farmer
  27. 63-3021 · Net operating loss
  28. 63-3021A · Calculation of net operating loss when taxable income is…
  29. 63-3022 · Adjustments to taxable income
  30. 63-3022A · Deduction of certain retirement benefits
  31. 63-3022B · Deduction for Energy efficiency upgrades
  32. 63-3022C · Deduction for alternative energy device at residence
  33. 63-3022D · Deduction of expenses for household and dependent care…
  34. 63-3022E · Household deduction for dependents sixty-five years of age…
  35. 63-3022F · Computation of tax where taxpayer restores substantial…
  36. 63-3022G · Moneys paid to Japanese-Americans for reparations for World…
  37. 63-3022H · Deduction of capital gains
  38. 63-3022I · Adoption expenses
  39. 63-3022J · Deduction of value for technological equipment
  40. 63-3022K · Medical savings account
Full table of contents →