Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.180 - DEDUCTION FOR DONATION OF TECHNOLOGICAL EQUIPMENT
Universal Citation: ID Admin Code 35.01.01.180
Current through September 2, 2024
Section 63-3022J, Idaho Code
01. Fair Market Value. Fair market value is determined pursuant to Section 170, Internal Revenue Code.
02. Pass-Through of Deduction.
a. The deduction may not exceed the amount of pass-through income less deductions of the entity making the contribution.
Effective April 6, 2023
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