Iowa Administrative Code - 03/06/2013

Revenue Department [701] | Agency Listing
Chapter 54 ALLOCATION AND APPORTIONMENT | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.54.1 Basis of corporate tax.
701.54.2 Allocation or apportionment of investment income.
701.54.3 Application of related expense to allocable interest, dividends, rents and royalties—tax periods beginning on or after January 1, 1978.
701.54.4 Net gains and losses from the sale of assets.
701.54.5 Where income is derived from the manufacture or sale of tangible personal property.
701.54.6 Apportionment of income derived from business other than the manufacture or sale of tangible personal property.
701.54.7 Apportionment of income of transportation, communications, and certain public utilities corporations.
701.54.8 Apportionment of income derived from more than one business activity carried on within a single corporate structure.
701.54.9 Allocation and apportionment of income in special cases.