Rule 701-302.7 - Current Year Capital Gains and Losses

Iowa Admin. Code r. 701-302.7

in: Rule 701-302.7 - Current Year Capital Gains and Losses

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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 .

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

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