63-3004 INTERNAL REVENUE CODE. - Idaho Statutes

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3004. Internal revenue code. (a) The term "Internal Revenue Code" means the Internal Revenue Code of 1986 of the United States, as amended, and in effect on the seventeenth day of February, 2009.

(b) Provisions of the Internal Revenue Code amended, deleted, or added prior to the effective date of the latest amendment to this section shall be applicable for Idaho income tax purposes on the effective date provided for such amendments, deletions, or additions, including retroactive provisions.