Iowa Admin. Code r. 701-303.9
Current through Register Vol. 47, No. 11, December 11, 2024
Where a taxpayer is required to annualize income for federal income tax purposes the taxpayer must also annualize on the Iowa return.
This rule is intended to implement Iowa Code section 422.7.
Iowa Admin. Code r. 701-303.9
Editorial change: IAC Supplement 11/2/22