Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.57.4. Authority for deductions.

Latest version.

Whether and to what extent deductions shall be allowed depends upon specific legislative Acts, and only where there is a clear provision can any particular deduction be allowed. Therefore, a deduction will be allowed only if the taxpayer can establish the validity and correctness of such a deduction. 71 Am. Jur. 2d State and Local Taxation, subsection 518 (1973).
This rule is intended to implement Iowa Code sections 422.35 and 422.61.

                    
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