Iowa Admin. Code r. 701-45.3

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 701-45.3 - Contents of partnership return

The return of a resident partnership or of a partnership with one or more nonresident members, but whose income is derived entirely or partially from sources within this state, shall state specifically (1) the net income, and the capital gains or losses reported on the federal partnership return, (2) the names and addresses of the partners, and (3) their respective shares in said amounts.

This rule is intended to implement Iowa Code section 42215..