Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.200 - NET OPERATING LOSS - CORPORATIONS
Universal Citation: ID Admin Code 35.01.01.200
Current through September 2, 2024
Section 63-3021, Idaho Code
01. Unitary Taxpayers. Each corporation included in a unitary group must determine its respective share of the Idaho apportioned net operating loss incurred by the unitary group for the taxable year. A corporation's share of the net operating loss is computed using its Idaho apportionment factor for the year of the loss. The corporation must add or subtract its nonbusiness income or loss allocated to Idaho to its share of the apportioned loss.
02. Examples. Available at Income Tax Rules Examples.
Effective April 6, 2023
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