Iowa Admin. Code r. 701-302.7 - Current Year Capital Gains and Losses

Rule 701-302.7 - Current Year Capital Gains and Losses
Rule 701-302.6 - Interest and Dividend IncomeRule 701-302.8 - Gains and Losses on Property Acquired Before January 1, 1934

701—302.7(422) 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 .

Editorialchange:IACSupplement11/2/22Editorial change: IAC Supplement 11/2/22
Marble can make mistakes. Please verify important details. We respect & protect your data.