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Iowa Code § 422.9

Carry over of Iowa net operating loss

Redline — January 1, 2023 → current.View current text →
Current — January 1, 2026
As of January 1, 2023
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.
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.
For text, history, and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022
For text, history, and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022
Section is effective January 1, 2023, and applies to tax years beginning on or after that date;
Section is effective January 1, 2023, and applies to tax years beginning on or after that date;
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Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.