Chapter 303 - DETERMINATION OF TAXABLE INCOME
- Rule 701-303.1 - Verification of deductions required
- Rule 701-303.2 - Federal rulings and regulations
- Rule 701-303.3 - Federal income tax deduction and federal refund
- Rule 701-303.4 - Optional standard deduction
- Rule 701-303.5 - Itemized deductions
- Rule 701-303.6 - Itemized deductions-separate returns by spouses
- Rule 701-303.7 - Itemized deductions-part-year residents
- Rule 701-303.8 - Itemized deductions-nonresidents
- Rule 701-303.9 - Annualizing income
- Rule 701-303.10 - Income tax averaging
- Rule 701-303.11 - Reduction in state itemized deductions for certain high-income taxpayers
- Rule 701-303.12 - Deduction for home mortgage interest for taxpayers with mortgage interest credit
- Rule 701-303.13 - Iowa income taxes and Iowa tax refund