Idaho Admin. Code r. 35.01.01.360
Current through September 2, 2024
Section 63-3027, Idaho Code. If a particular trade or business is carried on by a corporation and one (1) or more affiliates, nothing in these rules is to preclude using a combined report in which the entire apportionable income of the trade or business is apportioned pursuant to Section 63-3027, Idaho Code. The use of the combined report is restricted to C corporations.
Idaho Admin. Code r. 35.01.01.360