Chapter 502 - DETERMINATION OF NET INCOME
- Rule 701-502.1 - Computation of net income for corporations
- Rule 701-502.2 - Net operating loss carrybacks and carryovers
- Rule 701-502.3 - Capital loss carryback
- Rule 701-502.4 - Net operating and capital loss carrybacks and carryovers
- Rule 701-502.5 - Interest and dividends from federal securities
- Rule 701-502.6 - Interest and dividends from foreign securities, and securities of state and their political subdivisions
- Rule 701-502.7 - Safe harbor leases
- Rule 701-502.8 - Additions to federal taxable income
- Rule 701-502.9 - Gains and losses on property acquired before January 1, 1934
- Rule 701-502.10 - Work opportunity tax credit and alcohol and cellulosic biofuel fuels credit
- Rule 701-502.11 - Additional deduction for wages paid or accrued for work done in Iowa by certain individuals
- Rule 701-502.12 - Federal income tax deduction
- Rule 701-502.13 - Iowa income taxes and Iowa tax refund
- Rule 701-502.14 - Method of accounting, accounting period
- Rule 701-502.15 - Consolidated returns
- Rule 701-502.16 - Federal rulings and regulations
- Rule 701-502.17 - Depreciation of speculative shell buildings
- Rule 701-502.18 - Deduction of multipurpose vehicle registration fee
- Rule 701-502.19 - Deduction of foreign dividends
- Rule 701-502.20 - Employer social security credit for tips
- Rule 701-502.21 - Deductions related to the Iowa educational savings plan trust
- Rule 701-502.22 - Additional first-year depreciation allowance
- Rule 701-502.23 - Section 179 expensing
- Rule 701-502.24 - Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain
- Rule 701-502.25 - Exclusion of income from sale, rental or furnishing of tangible personal property or services directly related to production of film, television, or video projects
- Rule 701-502.26 - Exclusion of biodiesel production refund
- Rule 701-502.27 - Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020
- Rule 701-502.28 - Broadband infrastructure grant exemption
- Rule 701-502.29 - Interest expense deduction adjustments
- Rule 701-502.30 - COVID-19 grant exclusion