Idaho Code § 63-3006
Current through Chapter 330 of the 2024 Regular Legislative Session
The term "corporation" includes any corporation formed under the laws of any government, any common law trust and any association of whatever kind other than a partnership. "Corporation" also includes any entity classified or taxed as a corporation pursuant to section 7701 or 7704 of the Internal Revenue Code and the regulations of the U.S. department of the treasury issued thereunder.
Idaho Code § 63-3006