{"data":{"id":"us-id/idaho-code-63-3006","jurisdiction":"us-id","citation":"Idaho Code § 63-3006","heading":"Corporation.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3006/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"d6878ae9c64e5b2632a8b382de6f78845501a224dcfbf2234c6b6b9f87747ced","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3005","next":"us-id/idaho-code-63-3006a"},"notice":"GroundRules: Original legal text. Not legal advice."}