Statutes, codes, and regulations
Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3016 - PAID OR INCURRED AND PAID OR ACCRUED

Idaho Code § 63-3016

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Current through the 2024 Regular Session
Section 63-3016 - PAID OR INCURRED AND PAID OR ACCRUED

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.

Idaho Code § 63-3016

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