Paid or incurred and paid or accrued

Official textlegislature.idaho.govlast amended 1959

63-3016. The terms "paid or incurred" and "paid or accrued" shall be defined as set forth in the Internal Revenue Code and shall be construed according to the method of accounting upon the basis of which the taxable income is computed.

Amendment history

63-3016, added 1959, ch. 299, sec. 16, p. 613.

Source: view the official text

In this chapter (40 sections)

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
63-3022L · Individuals who are owners of an interest in a pass-through…
63-3022M · Expenses and interest relating to tax exempt income

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