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Terms Used In Idaho Code 63-3005

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
The term "person" means an individual, a trust or estate, a partnership, an association, a limited liability company or a corporation.