701.50.1 Apportionment of income for resident shareholders of S corporations. |
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701.50.2 Definitions. |
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701.50.3 Distributions. |
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701.50.4 Computation of net S corporation income. |
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701.50.5 Computation of federal tax on S corporation income. |
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701.50.6 Income allocable to Iowa. |
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701.50.7 Credit for taxes paid to another state. |
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701.50.8 Refunds. |
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701.50.9 Examples for tax periods beginning prior to January 1, 2002. |
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701.50.10 Example for tax periods beginning on or after January 1, 2002. |
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