Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle IV - INDIVIDUAL INCOME TAX
Chapter 302 - DETERMINATION OF NET INCOME
Rule 701-302.7 - Current year capital gains and losses

Iowa Admin. Code r. 701-302.7

Download
PDF
Current through Register Vol. 47, No. 11, December 11, 2024
Rule 701-302.7 - Current year capital gains and losses

In determining short-term or long-term capital gain or loss the provisions of the Internal Revenue Code are to be followed.

This rule is intended to implement Iowa Code section 422.7.

Iowa Admin. Code r. 701-302.7

Editorial change: IAC Supplement 11/2/22