Print
Permanent LinkIowa Administrative Code - 11/16/2022
Revenue Department [701] | Agency ListingChapter 403 APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
|---|---|---|---|
| 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. | |
|