GroundRules
Iowa Code § 422.9: Carry over of Iowa net operating loss.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
- Subchapter II - PERSONAL NET INCOME TAX
Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018.
Collected 2026-09-14T19:40:10Z. Source file · JSON