63-3006B — PARTNERSHIP
Code Resources
Idaho Resources
Idaho Website
Idaho Governor
Idaho Legislature
Idaho Courts
Search this Code
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
TITLE 63
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3006B. PARTNERSHIP. "Partnership" shall be as defined in section 7701
of the Internal Revenue Code and shall include any entity classified as a
partnership pursuant to regulations of the U.S. department of the treasury
issued under section 7701 of the Internal Revenue Code, but shall not include
a publicly traded partnership taxed as a corporation under section 63-3006,
Idaho Code.