701.48.1 Composite returns. |
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701.48.2 Definitions. |
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701.48.3 Filing requirements. |
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701.48.4 When the application for permission to file a composite return must be filed. |
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701.48.5 The director may in accordance with rule 701—48.3(422) require the filing of a composite return under the following conditions. |
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701.48.6 Determination of composite Iowa income. |
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701.48.7 Determination of composite Iowa tax. |
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701.48.8 Estimated tax. |
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701.48.9 Time and place for filing. |
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