Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 54. ALLOCATION AND APPORTIONMENT |
Section 701.54.1. Basis of corporate tax. |
Section 701.54.2. Allocation or apportionment of investment income. |
Section 701.54.3. Application of related expense to allocable interest, dividends, rents and royalties—tax periods beginning on or after January 1, 1978. |
Section 701.54.4. Net gains and losses from the sale of assets. |
Section 701.54.5. Where income is derived from the manufacture or sale of tangible personal property. |
Section 701.54.6. Apportionment of income derived from business other than the manufacture or sale of tangible personal property. |
Section 701.54.7. Apportionment of income of transportation, communications, and certain public utilities corporations. |
Section 701.54.8. Apportionment of income derived from more than one business activity carried on within a single corporate structure. |
Section 701.54.9. Allocation and apportionment of income in special cases. |