CERTAIN LOSS RECOVERIES.

  1. Law
  2. Idaho Code
  3. REVENUE AND TAXATION
  4. INCOME TAX
  5. CERTAIN LOSS RECOVERIES.

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63-3022R. CERTAIN LOSS RECOVERIES. If taxable income includes recovered amounts previously deducted from taxable income that were not allowed or allowable as a deduction from Idaho taxable income except as provided by this section, a deduction equal to the recovered amount shall be allowed in determining Idaho taxable income.

History:

[63-3022R, added 2013, ch. 2, sec. 1, p. 3.]


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