Iowa Statutes
§ 504B.3 — Avoiding tax liability
Iowa § 504B.3
This text of Iowa § 504B.3 (Avoiding tax liability) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 504B.3 (2026).
Text
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 imposed by section 4942(a) of the Internal Revenue Code.
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Legislative History
[C73, 75, 77, 79, 81, §504B.3]
Nearby Sections
6
§ 504B.1
Corporations applicable§ 504B.3
Avoiding tax liability§ 504B.4
Construction§ 504B.5
Internal Revenue Code references§ 504B.6
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Bluebook (online)
Iowa § 504B.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/504B.3.