Iowa Administrative Code
Agency 701 - Revenue Department
Title V - Pass-through Entity Income Tax
- Chapter 400 - Administration
- Chapter 401 - Partnerships
- Chapter 402 - S Corporations
- Chapter 403 - Apportionment of Income for Resident Shareholders of S Corporations
- Chapter 404 - Composite Returns for Tax Years Beginning Prior to January 1, 2022
- Chapter 405 - Composite Returns for Tax Years Beginning on or After January 1, 2022
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