Chapter 50 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS
- Rule 701-50.1 - Apportionment of income for resident shareholders of S corporations
- Rule 701-50.2 - Definitions
- Rule 701-50.3 - Distributions
- Rule 701-50.4 - computation of net S corporation income
- Rule 701-50.5 - computation of federal tax on S corporation income
- Rule 701-50.6 - income allocable to Iowa
- Rule 701-50.7 - Credit for taxes paid to another state
- Rule 701-50.8 - Rescinded
- Rule 701-50.9 - examples for tax periods beginning prior to January 1, 2002
- Rule 701-50.10 - Example for tax periods beginning on or after January 1, 2002