701.38.1 Definitions. |
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701.38.2 Statute of limitations. |
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701.38.3 Retention of records. |
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701.38.4 Authority for deductions. |
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701.38.5 Jeopardy assessments. |
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701.38.6 Information deemed confidential. |
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701.38.7 Power of attorney. |
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701.38.8 Delegations to audit and examine. |
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701.38.9 Bonding procedure. |
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701.38.10 Indexation. |
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701.38.11 Appeals of notices of assessment and notices of denial of taxpayer’s refund claims. |
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701.38.12 Indexation of the optional standard deduction for inflation. |
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701.38.13 Reciprocal tax agreements. |
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701.38.14 Information returns for reporting income payments to the department of revenue. |
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701.38.15 Relief of innocent spouse for substantial understatement of tax attributable to other spouse. |
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701.38.16 Preparation of taxpayers’ returns by department employees. |
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701.38.17 Resident determination. |
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701.38.18 Tax treatment of income repaid in current tax year which had been reported on prior Iowa individual income tax return. |
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701.38.19 Indication of dependent child health care coverage on tax return. |
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