Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 59 DETERMINATION OF NET INCOME | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.59.1 Computation of net income for financial institutions.
701.59.2 Net operating loss carrybacks and carryovers.
701.59.3 Capital loss carryback.
701.59.4 Net operating and capital loss carrybacks and carryovers.
701.59.5 Interest and dividends from federal securities.
701.59.6 Interest and dividends from foreign securities and securities of states and other political subdivisions.
701.59.7 Safe harbor leases.
701.59.8 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals.
701.59.9 Work opportunity tax credit.
701.59.10 Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020.
701.59.11 Gains and losses on property acquired before January 1, 1934.
701.59.12 Federal income tax deduction.
701.59.13 Iowa franchise taxes.
701.59.14 Method of accounting, accounting period.
701.59.15 Consolidated returns.
701.59.16 Federal rulings and regulations.
701.59.17 Charitable contributions relating to the endow Iowa tax credit.
701.59.18 Depreciation of speculative shell buildings.
701.59.19 Deduction of multipurpose vehicle registration fee.
701.59.20 Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995.
701.59.21 S corporation and limited liability company financial institutions.
701.59.22 Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust.
701.59.23 Additional first-year depreciation allowance.
701.59.24 Section 179 expensing.
701.59.25 Basis of franchise tax.
701.59.26 Allocation and apportionment.
701.59.27 Net gains and losses from the sale of assets.
701.59.28 Apportionment factor.
701.59.29 Allocation and apportionment of income in special cases.
701.59.30 Broadband infrastructure grant exemption.
701.59.31 Interest expense deduction adjustments.
701.59.32 COVID-19 grant exclusion.