701.502.1 Computation of net income for corporations. |
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701.502.2 Net operating loss carrybacks and carryovers. |
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701.502.3 Capital loss carryback. |
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701.502.4 Net operating and capital loss carrybacks and carryovers. |
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701.502.5 Interest and dividends from federal securities. |
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701.502.6 Interest and dividends from foreign securities, and securities of state and their political subdivisions. |
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701.502.7 Safe harbor leases. |
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701.502.8 Additions to federal taxable income. |
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701.502.9 Gains and losses on property acquired before January 1, 1934. |
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701.502.10 Work opportunity tax credit and alcohol and cellulosic biofuel fuels credit. |
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701.502.11 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals. |
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701.502.12 Federal income tax deduction. |
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701.502.13 Iowa income taxes and Iowa tax refund. |
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701.502.14 Method of accounting, accounting period. |
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701.502.15 Consolidated returns. |
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701.502.16 Federal rulings and regulations. |
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701.502.17 Depreciation of speculative shell buildings. |
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701.502.18 Deduction of multipurpose vehicle registration fee. |
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701.502.19 Deduction of foreign dividends. |
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701.502.20 Employer social security credit for tips. |
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701.502.21 Deductions related to the Iowa educational savings plan trust. |
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701.502.22 Additional first-year depreciation allowance. |
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701.502.23 Section 179 expensing. |
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701.502.24 Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain. |
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701.502.25 Exclusion of income from sale, rental or furnishing of tangible personal property or services directly related to production of film, television, or video projects. |
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701.502.26 Exclusion of biodiesel production refund. |
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701.502.27 Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020. |
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701.502.28 Broadband infrastructure grant exemption. |
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701.502.29 Interest expense deduction adjustments. |
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701.502.30 COVID-19 grant exclusion. |
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