Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 53 DETERMINATION OF NET INCOME | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.53.1 Computation of net income for corporations.
701.53.2 Net operating loss carrybacks and carryovers.
701.53.3 Capital loss carryback.
701.53.4 Net operating and capital loss carrybacks and carryovers.
701.53.5 Interest and dividends from federal securities.
701.53.6 Interest and dividends from foreign securities, and securities of state and their political subdivisions.
701.53.7 Safe harbor leases.
701.53.8 Additions to federal taxable income.
701.53.9 Gains and losses on property acquired before January 1, 1934.
701.53.10 Work opportunity tax credit and alcohol and cellulosic biofuel fuels credit.
701.53.11 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals.
701.53.12 Federal income tax deduction.
701.53.13 Iowa income taxes and Iowa tax refund.
701.53.14 Method of accounting, accounting period.
701.53.15 Consolidated returns.
701.53.16 Federal rulings and regulations.
701.53.17 Depreciation of speculative shell buildings.
701.53.18 Deduction of multipurpose vehicle registration fee.
701.53.19 Deduction of foreign dividends.
701.53.20 Employer social security credit for tips.
701.53.21 Deductions related to the Iowa educational savings plan trust.
701.53.22 Additional first-year depreciation allowance.
701.53.23 Section 179 expensing.
701.53.24 Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain.
701.53.25 Exclusion of income from sale, rental or furnishing of tangible personal property or services directly related to production of film, television, or video projects.
701.53.26 Exclusion of biodiesel production refund.
701.53.27 Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020.
701.53.28 Broadband infrastructure grant exemption.
701.53.29 Interest expense deduction adjustments.
701.53.30 COVID-19 grant exclusion.