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IDAHO STATUTES AND CODES

63-3006 CORPORATION.

TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3006. Corporation. The term "corporation" includes any corporation formed under the laws of any government, any common law trust and any association of whatever kind other than a partnership. "Corporation" also includes any entity classified or taxed as a corporation pursuant to section 7701 or 7704 of the Internal Revenue Code and the regulations of the U.S. department of the treasury issued thereunder.

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