Iowa Admin. Code r. 701-303.10

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 701-303.10 - Income tax averaging

There is no provision in the Iowa Code which allows income tax averaging.

This rule is intended to implement Iowa Code sections 422.7 and 422.5.

Iowa Admin. Code r. 701-303.10

Editorial change: IAC Supplement 11/2/22