Chapter 403 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS
- Rule 701-403.1 - Apportionment of income for resident shareholders of S corporations
- Rule 701-403.2 - Reserved
- Rule 701-403.3 - Distributions
- Rule 701-403.4 - Computation of net S corporation income
- Rule 701-403.5 - Computation of federal tax on S corporation income
- Rule 701-403.6 - Income allocable to Iowa
- Rule 701-403.7 - Credit for taxes paid to another state
- Rule 701-403.8 - Reserved
- Rule 701-403.9 - Reserved
- Rule 701-403.10 - Example for tax periods beginning on or after January 1, 2002