Iowa Admin. Code r. 701-403.6
Current through Register Vol. 47, No. 6, September 18, 2024
In order to determine the amount of income allocable to Iowa from an electing S corporation, apply the allocation and apportionment rules in 701-Chapter 54.
This rule is intended to implement Iowa Code section 422.8, subsection 2, as amended by 1996 Iowa
Acts, chapter 1197.
Iowa Admin. Code r. 701-403.6