Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle VI - CORPORATION INCOME TAX
Chapter 502 - DETERMINATION OF NET INCOME
Rule 701-502.5 - Interest and dividends from federal securities

Iowa Admin. Code r. 701-502.5

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Current through Register Vol. 47, No. 13, December 25, 2024
Rule 701-502.5 - Interest and dividends from federal securities

See rule 701-302.2 (422) for a discussion of the exempt status of interest and dividends from federal securities.

This rule is intended to implement Iowa Code section 422.35.

Iowa Admin. Code r. 701-502.5

Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23