Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.01 - INCOME TAX ADMINISTRATIVE RULES
Section 35.01.01.251 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS - COMPUTATION OF IDAHO TAXABLE INCOME
Universal Citation: ID Admin Code 35.01.01.251
Current through September 2, 2024
Section 63-3026A, Idaho Code
For purposes of this rule, federal total income means gross income less certain deductions allowed under the Internal Revenue Code. It is the amount reported on the federal individual income tax return that is identified as total income.
Effective April 6, 2023
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