Idaho Code
Idaho Code § 63-3011 (2026)
Gross income.
✓ current as of May 2026
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Gross income.
The term "gross income" means gross income as defined in section 61(a) of the Internal Revenue Code.
Notes of Decisions
Cited in 5
cases, 1955–1985 · leading case: Am. Bank & Trust Co. v. Dallas Cnty., 463 U.S. 855 (1983).
Am. Bank & Trust Co. v. Dallas Cnty., 463 U.S. 855 (1983). “" See Idaho Code § 63-3011 *866 (1948). Despite this Court's holding that § 3701 precluded direct state taxation of the interest on federal obligations, as well as taxation of the underlying obligations, see New Jersey Realty Title Ins.”
Golconda Lead Mines v. Neill, 350 P.2d 221 (Idaho 1960). “336, is so restrictive that it limited the body of the act merely to an amendment of I.C. § 63-3011 and § 63-3028, and that the further “amendment” of I.”
Kopp v. Baird, 313 P.2d 319 (Idaho 1957). “" I.C. § 63-3011. This Court, in Diefendorf v.”
First Nat'l Bank of Atlanta v. Bartow Cnty. Bd. of Tax Assessors, 470 U.S. 583 (1985). “Even though this Court had ruled that §3701 precluded the States from taxing interest on federal obligations, Idaho took the position that it need not exempt the interest received on federal obligations from the “gross income” from which taxable net income was derived.”
Grange Mut. Life Co. v. State Tax Comm'n, 283 P.2d 187 (Idaho 1955). “245, § 63-3011, I.C. As to corporations, Section 2, which defined “corporation” and included insurance companies, was amended to include “trust companies, state and national banks, common law trusts, * * S.”
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