Section 701.53.1. Computation of net income for corporations.

Section 701.53.2. Net operating loss carrybacks and carryovers.

Section 701.53.3. Capital loss carryback.

Section 701.53.4. Net operating and capital loss carrybacks and carryovers.

Section 701.53.5. Interest and dividends from federal securities.

Section 701.53.6. Interest and dividends from foreign securities, and securities of state and their political subdivisions.

Section 701.53.7. Safe harbor leases.

Section 701.53.8. Additions to federal taxable income.

Section 701.53.9. Gains and losses on property acquired before January 1, 1934.

Section 701.53.10. Work opportunity tax credit and alcohol and cellulosic biofuel fuels credit.

Section 701.53.11. Additional deduction for wages paid or accrued for work done in Iowa by certain individuals.

Section 701.53.12. Federal income tax deduction.

Section 701.53.13. Iowa income taxes and Iowa tax refund.

Section 701.53.14. Method of accounting, accounting period.

Section 701.53.15. Consolidated returns.

Section 701.53.16. Federal rulings and regulations.

Section 701.53.17. Depreciation of speculative shell buildings.

Section 701.53.18. Deduction of multipurpose vehicle registration fee.

Section 701.53.19. Deduction of foreign dividends.

Section 701.53.20. Employer social security credit for tips.

Section 701.53.21. Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust.

Section 701.53.22. Additional first-year depreciation allowance.

Section 701.53.23. Section 179 expensing.

Section 701.53.24. Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain.

Section 701.53.25. Exclusion of income from sale, rental or furnishing of tangible personal property or services directly related to production of film, television, or video projects.

Section 701.53.26. Exclusion of biodiesel production refund.