Application Of Section 63-3027 -- Allocation (Rule 370)

Section 63-3027, Idaho Code. A taxpayer subject to the taxing jurisdiction of Idaho allocates all of its IDAHO ADMINISTRATIVE CODE IDAPA 35.01.01 Idaho State Tax Commission Income Tax Administrative Rules Section 375 Page 61 nonapportionable income or loss within or without Idaho pursuant to Section 63-3027, Idaho Code. (4-6-23) 371. -- 374. (RESERVED)