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State Statutes - Idaho - Title 63 - Chapter 30 - 63-3006
Idaho Statutes
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63-3006 - CORPORATION
The term "corporation" includes any corporation
formed under the laws of any government, any common law trust and any
association of whatever kind other than a partnership. "Corporation" also
includes any entity classified or taxed as a corporation pursuant to section
7701 or 7704 of the Internal Revenue Code and the regulations of the U.S.
department of the treasury issued thereunder.
 
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