701.59.1 Computation of net income for financial institutions. |
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701.59.2 Net operating loss carrybacks and carryovers. |
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701.59.3 Capital loss carryback. |
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701.59.4 Net operating and capital loss carrybacks and carryovers. |
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701.59.5 Interest and dividends from federal securities. |
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701.59.6 Interest and dividends from foreign securities and securities of states and other political subdivisions. |
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701.59.7 Safe harbor leases. |
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701.59.8 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals. |
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701.59.9 Work opportunity tax credit. |
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701.59.10 Work incentive program credit. |
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701.59.11 Gains and losses on property acquired before January 1, 1934. |
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701.59.12 Federal income tax deduction. |
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701.59.13 Iowa franchise taxes. |
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701.59.14 Method of accounting, accounting period. |
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701.59.15 Consolidated returns. |
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701.59.16 Federal rulings and regulations. |
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701.59.17 Charitable contributions relating to the endow Iowa tax credit. |
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701.59.18 Depreciation of speculative shell buildings. |
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701.59.19 Deduction of multipurpose vehicle registration fee. |
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701.59.20 Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995. |
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701.59.21 S corporation and limited liability company financial institutions. |
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701.59.22 Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust. |
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701.59.23 Additional first-year depreciation allowance. |
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701.59.24 Section 179 expensing. |
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701.59.25 Basis of franchise tax. |
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701.59.26 Allocation and apportionment. |
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701.59.27 Net gains and losses from the sale of assets. |
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701.59.28 Apportionment factor. |
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701.59.29 Allocation and apportionment of income in special cases. |
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