All the provisions of sections 422.15 through 422.22 of subchapter II, insofar as the same are applicable, shall apply to corporations taxable under this subchapter.
Iowa Code § 422.38
All the provisions of sections 422.15 through 422.22 of subchapter II, insofar as the same are applicable, shall apply to corporations taxable under this subchapter.
Iowa Code § 422.38