{"data":{"id":"us-id/idaho-code-63-3016","jurisdiction":"us-id","citation":"Idaho Code § 63-3016","heading":"Paid or incurred and paid or accrued.","body":"The terms \"paid or incurred\" and \"paid or accrued\" shall be defined as set forth in the Internal Revenue Code and shall be construed according to the method of accounting upon the basis of which the taxable income is computed.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 30 INCOME TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3016/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:23:49Z","sha256":"ba533fb5a4a94303a72322166ab96906e6461ff34c2c164db1633a392899ca72","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3015","next":"us-id/idaho-code-63-3017"},"notice":"GroundRules: Original legal text. Not legal advice."}