TAXABLE YEAR.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. INCOME TAX
  5. TAXABLE YEAR.

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63-3010. TAXABLE YEAR. 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.

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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