Idaho § 63-3006C - Pass-through entity
Full text of Idaho Idaho Statutes § 63-3006C — Pass-through entity, with citation guidance and answers to common questions.
§ 63-3006C. Pass-through entity
The term "pass-through entity" as used in this chapter includes a partnership, as defined in section 63-3006B , Idaho Code, a limited liability company taxed as a partnership under section 63-3006A , Idaho Code, an S corporation required to file a return under section 63-3030 (4), Idaho Code, or a trust or estate required to file a return under section 63-3030 , Idaho Code. An "owner of an interest in a pass-through entity" includes the shareholders of a corporation, the members of a limited liability company and partners of a partnership.
[63-3006C, added 2010, ch. 37, sec. 1, p. 67.]
Frequently Asked Questions About Idaho § 63-3006C
What does Idaho Statutes § 63-3006C cover?
Section 63-3006C ("Pass-through entity") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-3006C?
A common citation format is "Idaho Statutes § 63-3006C" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-3006C apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.