701—600.4(422) Authority for deductions. 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.
[Editorial change: IAC Supplement 11/2/22]