Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
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. |