Chapter 59. DETERMINATION OF NET INCOME  


Section 701.59.1. Computation of net income for financial institutions.
Section 701.59.2. Net operating loss carrybacks and carryovers.
Section 701.59.3. Capital loss carryback.
Section 701.59.4. Net operating and capital loss carrybacks and carryovers.
Section 701.59.5. Interest and dividends from federal securities.
Section 701.59.6. Interest and dividends from foreign securities and securities of states and other political subdivisions.
Section 701.59.7. Safe harbor leases.
Section 701.59.8. Additional deduction for wages paid or accrued for work done in Iowa by certain individuals.
Section 701.59.9. Work opportunity tax credit.
Section 701.59.10. Work incentive program credit.
Section 701.59.11. Gains and losses on property acquired before January 1, 1934.
Section 701.59.12. Federal income tax deduction.
Section 701.59.13. Iowa franchise taxes.
Section 701.59.14. Method of accounting, accounting period.
Section 701.59.15. Consolidated returns.
Section 701.59.16. Federal rulings and regulations.
Section 701.59.17. Charitable contributions relating to the endow Iowa tax credit.
Section 701.59.18. Depreciation of speculative shell buildings.
Section 701.59.19. Deduction of multipurpose vehicle registration fee.
Section 701.59.20. Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995.
Section 701.59.21. S corporation and limited liability company financial institutions.
Section 701.59.22. Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust.
Section 701.59.23. Additional first-year depreciation allowance.
Section 701.59.24. Section 179 expensing.
Section 701.59.25. Basis of franchise tax.
Section 701.59.26. Allocation and apportionment.
Section 701.59.27. Net gains and losses from the sale of assets.
Section 701.59.28. Apportionment factor.
Section 701.59.29. Allocation and apportionment of income in special cases.