Rule 701-303.10 - Income Tax Averaging

Iowa Admin. Code r. 701-303.10

in: Rule 701-303.10 - Income Tax Averaging

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701—303.10(422) Income tax averaging. There is no provision in the Iowa Code which allows income tax averaging.

This rule is intended to implement Iowa Code sections 422.7 and 422.5 . [Editorial change: IAC Supplement 11/2/22]

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