701—41.7 (422) Itemized deductions—part-year residents.
	 41.7(1) Rescinded IAB 3/26/08, effective 4/30/08.
	 41.7(2) For tax years beginning on or after January 1, 1982, itemized deductions attributable to Iowa by part-year residents shall be the itemized deductions allowable for resident taxpayers.
This rule is intended to implement Iowa Code sections 422.7, 422.8 and 422.9.