Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.195 - LOSS RECOVERIES
Universal Citation: ID Admin Code 35.01.01.195
Current through September 2, 2024
Section 63-3022R, Idaho Code
No deduction is allowed for recovery of an amount not included in federal taxable income of the current year. No deduction is allowed to the extent the loss recovered previously reduced Idaho taxable income. Examples available at Income Tax Rules Examples.
Effective April 6, 2023
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