Iowa corporation definition

Iowa corporation means a corporation incorporated under the laws of Iowa where at least 60 percent of the corporation’s equity interests are owned by individuals who are residents of Iowa.
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Iowa corporation means a corporation incorporated under the laws of Iowa where more than fifty-one percent of the corporation’s equity interests or voting interest are owned or controlled by individuals who are residents of Iowa.
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Iowa corporation means a corporation whose commercial domicile, as defined in section 422.32, is in this state.
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Examples of Iowa corporation in a sentence

  • This LICENSE AGREEMENT (this “License Agreement”), dated as of the date of the Pricing Supplement, is entered into by and between Principal Financial Services, Inc., an Iowa corporation with its principal place of business at 700 Xxxx Xxxxxx, Xxx Xxxxxx, Xxxx 00000 (the “Licensor”), and the Principal Life Income Fundings Trust specified in the Omnibus Instrument (the “Licensee”).

  • This LICENSE AGREEMENT (this “License Agreement”), dated as of the date of the Pricing Supplement, is entered into by and between Principal Financial Services, Inc., an Iowa corporation with its principal place of business at 000 Xxxx Xxxxxx, Xxx Xxxxxx, Xxxx 00000 (the “Licensor”), and the Principal Life Income Fundings Trust specified in the Omnibus Instrument (the “Licensee”).

  • The taxpayer cannot claim the $150,000 as a deduction for charitable contributions on the Iowa corporation income tax return for 2008.EXAMPLE 2: A taxpayer conveys a real property interest with a fair market value of $500,000 to a qualified organization during 2009.

  • A copy of the federal election made under Section 172(b)(3) of the Internal Revenue Code must be attached to the Iowa corporation income tax return filed with the department.

  • Capital losses shall be allowed or allowable for Iowa corporation income tax purposes to the same extent they are allowed or allowable for federal corporation income tax purposes.

  • The remaining amount of $300,000 ($500,000 less$200,000) can be claimed as a deduction for charitable contributions on the Iowa corporation income tax return for 2009.This rule is intended to implement Iowa Code Supplement section 422.33 as amended by 2008 Iowa Acts, House File 2700, section 63.[ARC 1744C, IAB 11/26/14, effective 12/31/14] 701—52.38(422) School tuition organization tax credit.

  • Effective for tax years beginning on or after January 1, 2014, a taxpayer that donates a food commodity that the taxpayer produces may claim a tax credit for Iowa corporation income tax.

  • For example, Public Law 86-272 does not extend to brokers or manufacturers’ representatives or other persons or entities selling products for another person or entity.a. If the only activities in Iowa of a foreign corporation selling tangible personal property are those of the type described in the noninclusive listing below, the corporation is protected from the Iowa corporation income tax law by Public Law 86-272.

  • The remaining amount of $300,000 ($500,000 less$200,000) can be claimed as a deduction for charitable contributions on the Iowa corporation income tax return for 2009.This rule is intended to implement Iowa Code Supplement section 422.33 as amended by 2008 Iowa Acts, House File 2700, section 63.

  • Also, if the recipient has, within three years of application for assis- tance, acquired or merged with an Iowa corporation or company, the recipient shall make a good faith effort to hire the workers of the merged or acquired company.The applicant and the recipient must execute the CEBA agreement within 180 days from the date of award.


More Definitions of Iowa corporation

Iowa corporation means a corporation incorporated under the laws of Iowa where more than fifty-one percent of the corporation’s equity interests are owned by individuals who are residents of Iowa.
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Iowa corporation means a corporation incorporated
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Iowa corporation means a corporation
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Iowa corporation means a corporation incorporated un- der the laws of Iowa where at least 60 percent of the corpora- tion’s equity interests are owned by individuals who are resi- dents of Iowa.
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Iowa corporation means a corporation whose commercial domicile, as defined in Iowa Code section 422.32, is in Iowa. A limited liability company is not considered an Iowa corporation.
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Related to Iowa corporation

  • Corporation means a corporation, association, company, joint-stock company or business trust.

  • Domestic Corporation means an entity that is treated as a corporation for United States federal income tax purposes and is a U.S. Tax Person.

  • S corporation means a person that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.

  • Municipal corporation means, in general terms, a status conferred upon a local government unit, by state law giving the unit certain autonomous operating authority such as the power of taxation, power of eminent domain, police power and regulatory power, and includes a joint economic development district or joint economic development zone that levies an income tax under section 715.691, 715.70, 715.71, or 715.74 of the Ohio Revised Code.