Iowa Administrative Code - 03/06/2013

Revenue Department [701] | Agency Listing
Chapter 50 APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.50.1 Apportionment of income for resident shareholders of S corporations.
701.50.2 Definitions.
701.50.3 Distributions.
701.50.4 Computation of net S corporation income.
701.50.5 Computation of federal tax on S corporation income.
701.50.6 Income allocable to Iowa.
701.50.7 Credit for taxes paid to another state.
701.50.8 Refunds.
701.50.9 Examples for tax periods beginning prior to January 1, 2002.
701.50.10 Example for tax periods beginning on or after January 1, 2002.