Idaho Code § 63-3006B
Current through Chapter 330 of the 2024 Regular Legislative Session
"Partnership" shall be as defined in section 7701 of the Internal Revenue Code and shall include any entity classified as a partnership pursuant to regulations of the U.S. department of the treasury issued under section 7701 of the Internal Revenue Code, but shall not include a publicly traded partnership taxed as a corporation under section 63-3006, Idaho Code.
Idaho Code § 63-3006B