701.602.1 Computation of net income for financial institutions. |
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701.602.2 Net operating loss carrybacks and carryovers. |
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701.602.3 Capital loss carryback. |
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701.602.4 Net operating and capital loss carrybacks and carryovers. |
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701.602.5 Interest and dividends from federal securities. |
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701.602.6 Interest and dividends from foreign securities and securities of states and other political subdivisions. |
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701.602.7 Safe harbor leases. |
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701.602.8 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals. |
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701.602.9 Work opportunity tax credit. |
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701.602.10 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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701.602.11 Gains and losses on property acquired before January 1, 1934. |
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701.602.12 Federal income tax deduction. |
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701.602.13 Iowa franchise taxes. |
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701.602.14 Method of accounting, accounting period. |
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701.602.15 Consolidated returns. |
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701.602.16 Federal rulings and regulations. |
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701.602.17 Charitable contributions relating to the endow Iowa tax credit. |
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701.602.18 Depreciation of speculative shell buildings. |
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701.602.19 Deduction of multipurpose vehicle registration fee. |
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701.602.20 Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995. |
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701.602.21 S corporation and limited liability company financial institutions. |
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701.602.22 Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust. |
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701.602.23 Additional first-year depreciation allowance. |
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701.602.24 Section 179 expensing. |
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701.602.25 Basis of franchise tax. |
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701.602.26 Allocation and apportionment. |
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701.602.27 Net gains and losses from the sale of assets. |
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701.602.28 Apportionment factor. |
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701.602.29 Allocation and apportionment of income in special cases. |
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701.602.30 Broadband infrastructure grant exemption. |
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701.602.31 Interest expense deduction adjustments. |
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701.602.32 COVID-19 grant exclusion. |
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