Idaho Code
Idaho Code

Idaho Code § 63-3004 (2026)

Internal revenue code. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Internal revenue code. 

The term "Internal Revenue Code" means the Internal Revenue Code as amended and in effect on the first day of January 2025, except that Internal Revenue Code section 85 is applied as in effect on January 1, 2020.

Notes of Decisions
Cited in 3 cases, 1974–2017 · leading case: Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017).
Sort: Relevance Newest Treatment
Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017). · cites it 15× “I.C. § 63-3004 (2012), 3 The Estate’s position in this appeal rests upon its contention that Section 301(a) of TRUIRJCA repealed Section 1022 of the Internal Revenue Code.”
State v. Kellogg, 568 P.2d 514 (Idaho 1977). · cites it 8× “" Internal Revenue Code is defined in I.C. § 63-3004 as "the Internal Revenue Code of 1954 of the United States, as amended, and in effect on the 1st day of January, 1977.”
Worthen v. State, 525 P.2d 957 (Idaho 1974). · cites it 4× “It is a revenue measure as shown by its title, "Amending section 63-3004, Idaho Code, by altering the date of reference to the Internal Revenue Code; Amending section 63-3022, Idaho Code, by providing that the exemption for active duty in the armed forces of the United States be…”
Idaho Code § 63-3004(a): 1 case
Est. of Stahl v. Idaho State Tax Comm'n, 401 P.3d 136 (Idaho 2017). “I.C. § 63-3004 (2012), 3 The Estate’s position in this appeal rests upon its contention that Section 301(a) of TRUIRJCA repealed Section 1022 of the Internal Revenue Code.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.