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2005 Idaho Code - 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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