Iowa Code 422.9 – Carry over of Iowa net operating loss
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 422.9
- year: means twelve consecutive months. See Iowa Code 4.1
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.