Idaho Admin. Code r. 35.01.01.195
Current through September 2, 2024
Section 63-3022R, Idaho Code
No deduction is allowed for recovery of an amount not included in federal taxable income of the current year. No deduction is allowed to the extent the loss recovered previously reduced Idaho taxable income. Examples available at Income Tax Rules Examples.
Idaho Admin. Code r. 35.01.01.195