Iowa Code agency 701, tit. VI, ch. 503 - ALLOCATION AND APPORTIONMENT

  1. Rule 701-503.1 - Basis of corporate tax
  2. Rule 701-503.2 - Allocation or apportionment of investment income
  3. Rule 701-503.3 - Application of related expense to allocable interest, dividends, rents and royalties-tax periods beginning on or after January 1, 1978
  4. Rule 701-503.4 - Net gains and losses from the sale of assets
  5. Rule 701-503.5 - Where income is derived from the manufacture or sale of tangible personal property
  6. Rule 701-503.6 - Apportionment of income derived from business other than the manufacture or sale of tangible personal property
  7. Rule 701-503.7 - Apportionment of income of transportation, communications, and certain public utilities corporations
  8. Rule 701-503.8 - Apportionment of income derived from more than one business activity carried on within a single corporate structure
  9. Rule 701-503.9 - Allocation and apportionment of income in special cases

Notes

Iowa Code agency 701, tit. VI, ch. 503

[Prior to 12/17/86, Revenue Department[730]]

[Prior to 11/2/22, see Revenue Department[701] Ch 54]

Chapter rescission date pursuant to Iowa Code section 17A.7: 1/1/28

[Filed 12/12/74]

[Filed 12/10/76, Notice 9/22/76-published 12/29/76, effective 2/2/77]

[Filed 10/14/77, Notice 9/7/77-published 11/2/77, effective 12/7/77]

[Filed 9/18/78, Notice 7/26/78-published 10/18/78, effective 11/22/78]

[Filed 12/7/79, Notice 10/31/79-published 12/26/79, effective 1/30/80]

[Filed emergency 7/17/80-published 8/6/80, effective 7/17/80]

[Filed 1/16/81, Notice12/10/80-published 2/4/81, effective 3/11/81]

[Filed 11/20/81, Notice 10/14/81-published 12/9/81, effective 1/13/82]

[Filed emergency 10/26/82-published 11/10/82, effective 10/26/82]

[Filed 12/16/83, Notices 9/14/83, 11/9/83-published 1/4/84, effective 2/8/84]

[Filed 2/10/84, Notice 1/4/84-published 2/29/84, effective 4/5/84]

[Filed 3/8/85, Notice 1/30/85-published 3/27/85, effective 5/1/85]

[Filed 4/18/86, Notice 3/12/86-published 5/7/86, effective 6/11/86]

[Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86]

[Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]

[Filed 10/16/87, Notice 9/9/87-published 11/4/87, effective 12/9/87]

[Filed 4/13/88, Notice 3/9/88-published 5/4/88, effective 6/8/88]

[Filed 8/16/89, Notice 7/12/89-published 9/6/89, effective 10/11/89]

[Filed 10/27/89, Notice 9/20/89-published 11/15/89, effective 12/20/89]

[Filed 1/19/90, Notice 12/13/89-published 2/7/90, effective 3/14/90]

[Filed 7/2/92, Notice 5/27/92-published 7/22/92, effective 8/26/92]DD

[Filed 9/11/92, Notice 8/5/92-published 9/30/92, effective 11/4/92]

[Filed 1/12/95, Notice 12/7/94-published 2/1/95, effective 3/8/95]

[Filed 2/24/95, Notice 1/4/95-published 3/15/95, effective 4/19/95]

[Filed 12/1/95, Notice 10/25/95-published 12/20/95, effective 1/24/96]

[Filed 2/9/96, Notice 1/3/96-published 2/28/96, effective 4/3/96]

[Filed 9/20/96, Notice 8/14/96-published 10/9/96, effective 11/13/96]

[Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

[Filed 9/17/99, Notice 8/11/99-published 10/6/99, effective 11/10/99]

[Filed 11/24/99, Notice 9/22/99-published 12/15/99, effective 3/29/00]

[Filed 2/3/00, Notice 12/29/99-published 2/23/00, effective 3/29/00]

[Filed 6/22/00, Notice 5/17/00-published 7/12/00, effective 8/16/00]

[Filed 2/14/02, Notice 1/9/02-published 3/6/02, effective 4/10/02]

[Filed 1/30/04, Notice 12/24/03-published 2/18/04, effective 3/24/04]

[Filed 7/28/06, Notice 6/21/06-published 8/16/06, effective 9/20/06]

[Filed ARC 7761B (Notice ARC 7632B, IAB 3/11/09), IAB 5/6/09, effective 6/10/09]

[Filed ARC 0251C (Notice ARC 0145C, IAB 5/30/12), IAB 8/8/12, effective 9/12/12]

[Filed ARC 3085C (Notice ARC 2942C, IAB 2/15/17), IAB 5/24/17, effective 6/28/17]

[Filed ARC 4955C (Notice ARC 4843C, IAB 1/1/20), IAB 2/26/20, effective 4/1/20]

[Rescinded paragraph editorially removed, IAC Supplement 7/29/20]1

[Editorial change: IAC Supplement 11/2/22]

[Editorial change: IAC Supplement 10/18/23]

Two or more ARCs

Paragraph 54.2(3)"i" rescinded by 2020 Iowa Acts, House File 2641, section 79, effective June 29, 2020.

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