Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 50. APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS |
Section 701.50.1. Apportionment of income for resident shareholders of S corporations. |
Section 701.50.2. Definitions. |
Section 701.50.3. Distributions. |
Section 701.50.4. Computation of net S corporation income. |
Section 701.50.5. Computation of federal tax on S corporation income. |
Section 701.50.6. Income allocable to Iowa. |
Section 701.50.7. Credit for taxes paid to another state. |
Section 701.50.8. Refunds. |
Section 701.50.9. Examples for tax periods beginning prior to January 1, 2002. |
Section 701.50.10. Example for tax periods beginning on or after January 1, 2002. |