701.403.1 Apportionment of income for resident shareholders of S corporations.
701.403.2 Reserved
701.403.3 Distributions.
701.403.4 Computation of net S corporation income.
701.403.5 Computation of federal tax on S corporation income.
701.403.6 Income allocable to Iowa.
701.403.7 Credit for taxes paid to another state.
701.403.8 Reserved
701.403.9 Reserved
701.403.10 Example for tax periods beginning on or after January 1, 2002.
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