Chapter 602 - DETERMINATION OF NET INCOME
- Rule 701-602.1 - Computation of net income for financial institutions
- Rule 701-602.2 - Net operating loss carrybacks and carryovers
- Rule 701-602.3 - Capital loss carryback
- Rule 701-602.4 - Net operating and capital loss carrybacks and carryovers
- Rule 701-602.5 - Interest and dividends from federal securities
- Rule 701-602.6 - Interest and dividends from foreign securities and securities of states and other political subdivisions
- Rule 701-602.7 - Safe harbor leases
- Rule 701-602.8 - Additional deduction for wages paid or accrued for work done in Iowa by certain individuals
- Rule 701-602.9 - Work opportunity tax credit
- Rule 701-602.10 - Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020
- Rule 701-602.11 - Gains and losses on property acquired before January 1, 1934
- Rule 701-602.12 - Federal income tax deduction
- Rule 701-602.13 - Iowa franchise taxes
- Rule 701-602.14 - Method of accounting, accounting period
- Rule 701-602.15 - Consolidated returns
- Rule 701-602.16 - Federal rulings and regulations
- Rule 701-602.17 - Charitable contributions relating to the endow Iowa tax credit
- Rule 701-602.18 - Depreciation of speculative shell buildings
- Rule 701-602.19 - Deduction of multipurpose vehicle registration fee
- Rule 701-602.20 - Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995
- Rule 701-602.21 - S corporation and limited liability company financial institutions
- Rule 701-602.22 - Deduction for contributions made to the endowment fund of the Iowa educational savings plan trust
- Rule 701-602.23 - Additional first-year depreciation allowance
- Rule 701-602.24 - Section 179 expensing
- Rule 701-602.25 - Basis of franchise tax
- Rule 701-602.26 - Allocation and apportionment
- Rule 701-602.27 - Net gains and losses from the sale of assets
- Rule 701-602.28 - Apportionment factor
- Rule 701-602.29 - Allocation and apportionment of income in special cases
- Rule 701-602.30 - Broadband infrastructure grant exemption
- Rule 701-602.31 - Interest expense deduction adjustments
- Rule 701-602.32 - COVID-19 grant exclusion