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30 chapters · 1,466 sections in this title.
Iowa Code § 504B.1 Corporations applicable.
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This chapter shall apply to every corporation organized under chapter 504, Code 1989 , or current chapter 504 , which corporation is deemed to be a private foundation as defined in section 509 of the Internal Revenue Code, which is incorporated in the state of Iowa after December…
Iowa Code § 504B.2 Articles of incorporation — contents.
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The articles of incorporation of every such corporation shall be deemed to contain provisions forbidding the corporation to: 1. Engage in any act of self-dealing, as defined in section 4941(d) of the Internal Revenue Code, which would give rise to any liability for the tax impose…
Iowa Code § 504B.3 Avoiding tax liability.
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The articles of incorporation of every such corporation shall be deemed to contain a provision requiring such corporation to distribute, for the purposes specified in its articles of incorporation, for each taxable year, amounts at least sufficient to avoid liability for the tax …
Iowa Code § 504B.4 Construction.
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Nothing in this chapter shall impair the rights and powers of the courts or the attorney general of this state with respect to any corporation. [C73, 75, 77, 79, 81, §504B.4 ]