2005 Idaho Code - 63-3006B — PARTNERSHIP

                                  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.