Iowa Code 422.39 – Statutes applicable to corporations and corporation tax
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 422.39
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Pass-through entity: includes but is not limited to S corporations, estates, and trusts other than grantor trusts. See Iowa Code 422.25A
All the provisions of sections 422.24 through 422.27 of subchapter II, respecting payment, collection, reporting, examination, and assessment, shall apply in respect to a corporation subject to the provisions of this subchapter and to the tax due and payable by a corporation taxable under this subchapter. This includes but is not limited to a corporation that is a pass-through entity as defined in section 422.25A.