Chapter 59 - DETERMINATION OF NET INCOME

Rule 701-59.1 - computation of net income for financial institutions
Rule 701-59.2 - Net operating loss carrybacks and carryovers
Rule 701-59.3 - Capital loss carryback
Rule 701-59.4 - Net operating and capital loss carrybacks and carryovers
Rule 701-59.5 - Interest and dividends from federal securities
Rule 701-59.6 - Interest and dividends from foreign securities and securities of states and other political subdivisions
Rule 701-59.7 - Safe harbor leases
Rule 701-59.8 - Additional deduction for wages paid or accrued for work done in Iowa by certain individuals
Rule 701-59.9 - Work opportunity tax credit
Rule 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
Rule 701-59.11 - Gains and losses on property acquired before January 1, 1934
Rule 701-59.12 - Federal income tax deduction
Rule 701-59.13 - Iowa franchise taxes
Rule 701-59.14 - Method of accounting, accounting period
Rule 701-59.15 - Consolidated returns
Rule 701-59.16 - Federal rulings and regulations
Rule 701-59.17 - Charitable contributions relating to the endow Iowa tax credit
Rule 701-59.18 - Depreciation of speculative shell buildings
Rule 701-59.19 - Deduction of multipurpose vehicle registration fee
Rule 701-59.20 - Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995
Rule 701-59.21 - S corporation and limited liability company financial institutions
Rule 701-59.22 - Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust
Rule 701-59.23 - Additional first-year depreciation allowance
Rule 701-59.24 - Section 179 expensing
Rule 701-59.25 - Basis of franchise tax
Rule 701-59.26 - Allocation and apportionment
Rule 701-59.27 - Net gains and losses from the sale of assets
Rule 701-59.28 - Apportionment factor
Rule 701-59.29 - Allocation and apportionment of income in special cases
Rule 701-59.30 - Broadband infrastructure grant exemption
Rule 701-59.31 - Interest expense deduction adjustments
Rule 701-59.32 - COVID-19 grant exclusion