Idaho Statutes
pecnv.out

TITLE 63
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3016.  Paid or incurred and paid or accrued. The terms "paid or incurred" and "paid or accrued" shall be defined as set forth in the Internal Revenue Code and shall be construed according to the method of accounting upon the basis of which the taxable income is computed.

History:
[63-3016, added 1959, ch. 299, sec. 16, p. 613.]


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