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2022 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 30 - INCOME TAX
Section 63-3004 - INTERNAL REVENUE CODE.

Universal Citation: ID Code § 63-3004 (2022)
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63-3004. INTERNAL REVENUE CODE. The term "Internal Revenue Code" means the Internal Revenue Code, as amended and in effect on the first day of January 2022, except that Internal Revenue Code sections 85 and 461(l) are applied as in effect on January 1, 2020.

History:

[63-3004, added 1959, ch. 299, sec. 4, p. 613; am. 1961, ch. 328, sec. 1, p. 622; am. 1963, ch. 339, sec. 1, p. 971; am. 1965, ch. 316, sec. 1, p. 880; am. 1967, ch. 294, sec. 1, p. 828; am. 1969, ch. 319, sec. 2, p. 982; am. 1970, ch. 222, sec. 2, p. 621; am. 1971, ch. 302, sec. 1, p. 1242; am. 1972, ch. 398, sec. 1, p. 1149; am. 1973, ch. 44, sec. 1, p. 79; am. 1974, ch. 56, sec. 1, p. 1118; am. 1975, ch. 12, sec. 1, p. 17; am. 1976, ch. 3, sec. 1, p. 12; am. 1977, ch. 1, sec. 1, p. 3; am. 1978, ch. 138, sec. 1, p. 313; am. 1979, ch. 255, sec. 1, p. 678; am. 1981, ch. 80, sec. 1, p. 113; am. 1982, ch. 11, sec. 1, p. 16; am. 1983, ch. 97, sec. 1, p. 209; am. 1984, ch. 35, sec. 1, p. 55; am. 1985, ch. 131, sec. 1, p. 326; am. 1986, ch. 11, sec. 1, p. 53; am. 1987, ch. 93, sec. 1, p. 176; am. 1988, ch. 2, sec. 1, p. 3; am. 1988, ch. 373, sec. 1, p. 1107; am. 1989, ch. 7, sec. 1, p. 8; am. 1990, ch. 34, sec. 1, p. 49; am. 1991, ch. 7, sec. 1, p. 18; am. 1991, ch. 55, sec. 1, p. 99; am. 1992, ch. 5, sec. 1, p. 10; am. 1993, ch. 1, sec. 1, p. 3; am. 1994, ch. 38, sec. 1, p. 56; am. 1995, ch. 79, sec. 1, p. 209; am. 1996, ch. 24, sec. 1, p. 59; am. 1997, ch. 19, sec. 1, p. 29; am. 1998, ch. 52, sec. 1, p. 206; am. 1999, ch. 27, sec. 1, p. 39; am. 2000, ch. 16, sec. 1, p. 32; am. 2001, ch. 58, sec. 1, p. 110; am. 2002, ch. 59, sec. 1, p. 127; am. 2003, ch. 350, sec. 1, p. 937; am. 2004, ch. 20, sec. 1, p. 22; am. 2005, ch. 14, sec. 1, p. 41; am. 2006, ch. 242, sec. 1, p. 736; am. 2007, ch. 13, sec. 1, p. 24; am. 2008, ch. 6, sec. 1, p. 7; am. 2008, ch. 319, sec. 1, p. 882; am. 2009, ch. 35, sec. 1, p. 105; am. 2009, ch. 228, sec. 1, p. 711; am. 2011, ch. 1, sec. 1, p. 3; am. 2012, ch. 2, sec. 1, p. 4; am. 2013, ch. 1, sec. 1, p. 3; am. 2014, ch. 10, sec. 1, p. 13; am. 2015, ch. 13, sec. 1, p. 17; am. 2016, ch. 1, sec. 1, p. 3; am. 2017, ch. 5, sec. 1, p. 17; am. 2018, ch. 3, sec. 1, p. 7; am. 2018, ch. 46, sec. 1, p. 111; am. 2018, ch. 198, sec. 1, p. 445; am. 2019, ch. 2, sec. 1, p. 4; am. 2019, ch. 161, sec. 11, p. 543; am. 2020, ch. 17, sec. 1, p. 54; am. 2021, ch. 8, sec. 1, p. 9; am. 2022, ch. 7, sec. 1, p. 20.]

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