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   Individual Income Tax
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JOHNSON, DAVID K. (TRU) (2014) 
LEWIS, MICHAEL V. & MICHELLE M. (TRU) (2014) 
LYONS, MARY E. (TRU) (2014) 
SECOY, RICHARD D. & BRENDA L. (TRU) (2014) 
OLSON, ARNEIL E. & PAMELA J. (TRU) (2013) 
ERICKSON, THOMAS W. & LAURA J. (TRU) (2013) 
HULL, BRENDA L. (TRU) (2013) 
VIGEN, KIRK (TRU) (2013) 
JORDAN, A. JOHN (TRU) (2013) 
WIKSTROM, BONNIE M. (TRU) (2013) 
KIRKLAND, LARRY E. (TRU) (2013) 
HAHN, PAUL A. & PAMELA K. (TRU) (2013) 
PHILLIPS, EVANS E. & ELIZABETH L. (TRU) (2013) 
TIMMERMAN, DARYL G. & DIANNE K. (TRU) (2013) 
VITERA, JAMES J. (TRU) (2013) 
NORMAN, LARRY N. & ELIZABETH J. (TRU) (2013) 
FOLEY, JAMES J. (TRU) (2013) 
VAN VELDHUIZEN, GLENDA & JOHN (TRU) (2013) 
MULDER, HENRY B. & MARIETTA (TRU) (2013)  
SEARS, GEORGE W. III (TRU) (2013) 
GARCIA MORALES, VIVIANA (TRU) (2012) 
SHAW, AARON J. & TERRI L. (TRU) (2012) 
WULF, JENNIFER L. (TRU) (2012) 
WICKERSHAM, LAWRENCE L. & MARY J. (TRU) (2012) 
SARTORI, JAMES (TRU) (2012) 
FIELDS, PATRICIA (TRU) (2012) 
STARK, JASON P. & ANDREA (TRU) (2012) 
KIRK, BILL E. (TRU) (2012) 
ELLIOTT, VICKIE L. & LAWRENCE C. (TRU) (2012) 
CAPESIUS, STEVEN R. & JAIME K. (TRU) (2012) 
ELLETT, VEVA M. (TRU) (2012) 
LOHAUS, BRADLEY A. & ANNE M. (TRU) (2012) 
Policy Letter; Capital Gain Deduction; September 26, 2012 
PARSONS, SHERRY R. (TRU) (2012) 
MORANVILLE, ABIGAIL A. (TRU) (2012) 
BRUGGEMAN, RONALD L. & JEANNE (TRU) (2012)  
ORR, KARLENE M. (TRU) (2012) 
ZAVALA LEON, ADRIANA (TRU) (2012) 
POSTEL, JAMIE M. (TRU) (2012) 
DUNIGAN, MYRA J. (TRU) (2012) 
MCINTYRE, NICHOLLE (TRU) (2012)  
HARTNETT, STACEY K. (TRU) (2012)  
WILSON, ALAN M. (TRU) (2012) 
GALBREATH, MARY E. (TRU) (2012) 
CONARD, CYNTHIA A. (TRU) (2012) 
SCHOLER, MICHAEL P. & VICKI A. (TRU) (2012) 
LYNCH, DENNIS E. (TRU) (2012) 
NELSON, SHELLIE (TRU) (2012) 
OLMSTED, RAYNETTE J. (TRU) (2012) 
FRITZSCHE, THOMAS C. (TRU) (2011) 
WILSON, ALAN M. (TRU) (2011) 
HOUSEMAN, MARGARET (TRU) (2011) 
WERNER, TERRY A. & SHARON C. (TRU) (2011) 
WHARTON, WILLIAM (TRU) (2011) 
KOLB, DARRELL E. & BETTY E. (TRU) (2011) 
TINDALL, PAUL J. (F) (2011) 
DONAGHY, THOMAS J. (TRU) (2011) 
MORRICAL, STEVEN R. & CYNTHIA E. (TRU) (2011) 
HAMILTON, JAMES R. & VIRGINIA A. (F) (2011) 
SESSER, HOWARD (TRU) (2011) 
TRUEBLOOD, BRAD O. & SHIRLEY J. (TRU) (2011) 
Policy letter; Tuition and Textbook Credit; July 22, 2011  
BRADY, JASON T. & THERESA J. (TRU) 
BELVILLE, CHAD (TRU) 
ALTWEGG, GARY & SHAROL (TRU) 
JOHNSON, ARNOLD J. & GRANT, AMY J. (TRU) 
FONSECA, TYLER (TRU) 
JENSEN, VIRGINIA (TRU) 
CORMAN, DOUGLAS M. (TRU) (2011)  
GEHLE, DAVID (F) 
MCDONALD, MATTHEW S. & MEGGAN E. (TRU) 
BENZINGER, CARYN & WYATT, JEREMY (TRU) 
MOELLER, GREG & REBECCA (TRU) 
KENNEDY, KATY A. (TRU) 
DERBY, GARY A. & MELODEE (TRU) 
Policy letter; Capital Gain Exclusion; Sept. 2, 2011  
LATHROP, BONITA J. (F) 
LATHROP, LEE M. (F) 
ALES, CHRISTOPHER J. & LISA M. (2011) (TRU)  
MEINTS, JEFFREY N. & CRYSTAL K. (2011) (TRU)  
MEINERS, JAMES F. & RHONDA M. (2011) (TRU) 
NORGAARD, JOHN J. & SALLY S. (2011) (TRU) 
BAILLEU, KENNETH R. & DEIRDRE J. (2011) (TRU) (IND) 
KOPPES, CHARLES D. & JUDITH K. (2011) (TRU) (IND) 
REIS, MARVIN & MARILYNN (2011) (TRU) (IND) 
BLANCHARD, JOSEPH A. & TARA A. (2011) (TRU) (IND) 
MOTT, LLOYD L. (2011) (TRU) (IND) 
KARAS, MATTHEW G. & LAUREN B. (2011) (TRU) (IND) 
YODER, TOBIAS B. (2011) (TRU) (IND) 
KEELER, ROBERT (2011) (TRU) (IND) 
BRUCH, JERRY (2011) (TRU) (IND) 
PARMAN, RANDY R. & DEIDRA A. (2011) (TRU) (IND) 
ROUGH, RANDOLPH R. & MARIA S. (TRU) (2010) 
PETERSON, G. DAVID & KRISTINE M. (TRU) (2010) 
WIEDENMEYER, JAKE G. (F) (2010) 
DOTSON, MICHAEL & HILL, KAYLA (2010) (TRU) (IND) 
DELONG, ROBERT K. & DIANE L. (2010) (TRU) (IND) 
MILLER, FAULK & JOY (2010) (TRU) (IND) 
THAM, MARK & JANE (2010) (TRU) (IND) 
LEAHY, J.G. & MARJORIE (2011) (F) (IND) 
LAMONTE, HILARY (2011) (F) (IND) 
Policy letter; Iowa source income; Apr 14, 2011 
MCDONOUGH, TIMOTHY J. & TINA L. (2011) (TRU) (IND) 
CLUBB, BRIAN (2011) (TRU) (IND) 
Policy letter; capital gains deduction; Dec 21, 2010 
BATES, RONALD A. & BARBARA L. (2010) (TRU) (IND) 
TEATER, HAROLD L. & PATRICIA M. (2010) (TRU) (IND) 
ORTIZ, XIOMARA R. (2010) (TRU) (IND) 
VAZQUEZ, MAYRA P. (2010) (TRU) (IND) 
SCHRODER, JUDITH A. (2010) (TRU) (IND) 
HYER, BRYAN & MINER, MARGARET (2010) (TRU) (IND) 
STOLMEIER, AMY (TRU) (IND) 
Policy letter; capital gains deduction; August 18, 2010 
ROHAN, RICHARD A. & VANTANA (2010) (TRU) (IND) 
LASTER, DONALD E. & DEBRA A. (2010) (TRU) (IND) 
KILGORE, DEBORAH W. (2010) (TRU) (IND) 
KELLEY, MICHAEL F. & DOROTHY (2010) (TRU) (IND) 
BUSKOHL, JEANNE (2010) (TRU) (IND) 
FAGAN, LELAND & BEVERLY (2010) (TRU) (IND) 
KRAKLIO, KENNETH L. (2009) (TRU) (IND) 
LAIDIG, STARLENE M. (2009) (TRU) (IND) 
DAVISSON, KEVIN D. & JILL M. (2009) (TRU) (IND) 
VEEDER, SUSAN M. & JAMES L. (TRU) (2009) 
HORN, STACIE R. (2009) (TRU) (IND) 
PARHAM, ERIC (2009) (TRU) (IND) 
PORTER, DAVID N. & LINDA J. (2009) (TRU) (IND) 
ROGEL, LEYBI V. (2009) (TRU) (IND) 
WOODLEY, DANIEL M. & SARA M. (2009) (TRU) (IND) 
SCHLAKE, RUSTY A. & LORI R. (2009) (TRU) (IND) 
CARLSON, DAMON D. (2009) (TRU) (IND) 
HANCOCK, JERRY A. & SHEILA M. (2009) (TRU) (IND) 
GLICK, JEANNETTE L. (2009) (TRU) (IND) 
HELT, RALPH F. & DEBORAH J. (2009) (TRU) (IND) 
PETRO, LEALAND L. & MARY E. (2009) (TRU) (IND) 
MATHER, STEVEN RAY (2009) (TRU) (IND) 
IVENER, DOLF A. & MERCEDES (2009) (TRU) (IND) 
FATINO, TODD W. (2009) (TRU) (IND) 
AUSTIN, RANDY E. (2009) (TRU) (IND) 
ACEVEDO, PAMELA (2009) (TRU) (IND) 
RICHOU, RONALD (2010) (TRU) (IND) 
LUPERCIO, GABRIELA (2009) (TRU) (IND) 
LUCAS, CHRISTOPHER L. & JUDITH A. (2009) (TRU) (IND) 
FLORES, MARGOTH V. (2009) (TRU) (IND) 
VARGAS, ADELA (2009) (IND) 
RIOS, LILIANA (2009) (IND) 
YOUNG, TERY J. & SHEILA M. (2009) (TRU) (IND) 
HERRERA, MARK J. (2009) (TRU) (IND) 
BIGGER, KAREN (2009) (TRU) (IND) 
HANSEN, ARVILLA L. (2009) (TRU) (IND) 
ALVIS, DONN E. & KATHY J. (2009) (F) (IND) 
EXCELLENT PROPERTIES LLC (2009) (TRU) (IND) 
WILLIAMS, THOMAS (2009) (TRU) (IND) 
RUMMELHART, JOHN R. JR. & KRISTEN (2009) (TRU) (IND) 
Policy letter; Iowa source income; Nov 20, 2009 
SEDANO, ALICIA (2009) (TRU) (IND) 
GUTIERREZ, ROSA (2009) (TRU) (IND) 
FERRERA, ESMELIDA (2009) (TRU) (IND) 
DE LA O, MARIA (2009) (F) (IND) 
GOLLHOFER, JOSHUA & RHIANNON (2009) (TRU) (IND) 
Policy Letter; IRAs & Keogh; July 28, 2009 
WOODWARD, ERICA (2009) (TRU) (IND) 
MUELLER, PHILIP (2009) (F) (IND) 
COOPER, VERGESTENE (2009) (TRU) (IND) 
PEREZ, MIRIAM (2009) (TRU) (IND) 
MUNOZ, CYNTHIA (2009) (TRU) (IND) 
MURRAY, JAMES H. & ELAINE L. (2009) (TRU) (IND) 
GARCIA, MARIA S. (2009) (TRU) (IND) 
BROOKS, TIA (2009) (TRU) (IND) 
BRANSTNER, ANDREW S. (2009) (F) (IND) 
LIND, JEFFREY C. (2009) (F) (IND) 
GUNDLING, JON (2009) (F) (IND) 
Policy letter; capital gains deduction; July 28, 2009 
RODRIGUEZ, BERTHA (2009) (TRU) (IND) 
DOSTAL, LOREN P. & SARAH J. (2009) (TRU) (IND) 
CURNES, BILLY D. (2009) (TRU) (IND) 
PEITZMAN, JENNA M. (2009) (TRU) (IND) 
Policy letter; capital gains deduction; Apr22, 2009 
ROUSH, MICHAEL S. (2009) (TRU) (IND) 
ADAIR, MICHAEL D. (2009) (TRU) (IND) 
FREEMAN, JERRY H. (2008) (TRU) (IND) 
KOLANO, CHRISTINE (2008) (TRU) (IND) 
AMG, INC. (2008) (TRU) (IND) 
DENNIGER, KRISTIN L. (2008) (TRU) (IND) 
KOONS, RANDALL. J. (2008) (TRU) (IND) 
MERCHANT, CLARK G. & EVELYN J. (2008) (TRU) (IND) 
PAUL, RICHARD E. & MARGURITE M. (2008) (TRU) (IND) 
WEILAND, MARK A. & CALEEN M. (2008) (F) (IND) 
MILOSCH, MARK S. & JANE C. (2008) (TRU) (IND) 
SLOAN, ANDREW (2008) (TRU) (IND) 
MONTGOMERY, SCOT (2008) (TRU) (IND) 
Policy Letter; Iowa Source Income; Dec 12, 2008 
PRITCHARD, SYLVIA K. & CHARLES W. (2008) (IND) (TRU) 
ERICKSEN, PAUL D. & CINDY SUE (2008) (IND) (TRU) 
CAMPBELL, MICHELLE K. (2008) (TRU) (IND) 
SCHMEDDING, GARY & ROSE MARIE (2008) (F) (IND) 
Memorandum; nonresident taxation; June30,2008 
BUCKMASTER, RALEIGH D. & JOELLYN (2008) (TRU) (IND) 
REX, TERRY & KRISTINA (2008) (TRU) (IND) 
MICKLE, TRAVIS & CHRISTAL (2008) (TRU) (IND) 
WEISINGER, CHRIS (2008) (TRU) (IND) 
OLERICH, RONALD L. (2008) (F) (IND) 
COOPER, BERNARD (2008) (TRU) (IND) 
BRADY, JOHN M. & RHONDA S. (2008) (TRU) (IND) 
REIN, ROBERT S. (2008) (TRU) (IND) 
FISHER, BLAKE O. JR. & LINDA M. (2008) (TRU) (IND) 
STRICKLEN, MICHAEL J. & MARY B. (TRU) (2008) 
OLSON, AMEL H. & OKERSTROM, LOIS F. (2008) (TRU) (IND) 
MOBILE VISION, INC. (TRU) (2008) 
STOKKA, JOHN R. & ROBIN L. (TRU) (2007) 
MUNDT, CHRISTOPHER T. (2007) (TRU) (IND) 
PERSAUD, DEONARINE & LILOWITE (TRU) (2007) 
EARP, DAVID (2007) (TRU) (IND) 
GROTH, ROBERT D. (TRU) (2007) 
GLEAVES, KARL D. (2007) (F) (IND) 
SHINKLE, W. MICHAEL (2007) (TRU) (IND) 
MOYER, FRED B. (2007) (TRU) (IND) 
DOLLIVE, PETER & PATRICIA (2007) (TRU) (IND) 
KOSMACH, STEVEN C. (2007) (TRU) (IND) 
MYER, BRIAN L. (2007) (TRU) (IND) 
DEJONG, JEAN (2007) (TRU) (IND) 
Policy letter; capital gains deduction; Feb26,2007 
SMITH, LUCAS G. (2007) (TRU) (IND) 
PETERSEN, DUANE & ILENE (2007) (TRU) (IND) 
MEEKER, FLOYD A. (DEC'D.) & CAROL J. (2006) (TRU) (IND) 
Policy letter; capital gains deduction; Oct12,2006 
HAMILTON, KERRY A. (2006) (F) (IND) 
HASS, MYRON L. (2006) (TRU) (IND) 
ENDORF, GARY L. & LINDA; KOUPAL, EUGENE; WERMERS, ROBERT; (2005) (TRU) (IND 
SHAH, CHANDRAKANT H. & HASUMATI C. (2006) (F) (IND) 
CASSLING DIAGNOSTIC IMAGING, INC. (2006) (TRU) (IND) 
Policy letter; capital gains deduction; Jan12,2006 
Memorandum; Iowa source income; Mar28,2006 
Policy letter; capital gains deduction; Jan6,2006 
LEWIS, LORIE ANN (2005) (TRU) (IND) 
TERRY, TIMOTHY F. & RICE, GRETCHEN (2005) (TRU) (IND) 
DRUMMOND, WILMA NICHOLS (2005) (TRU) (IND) 
Policy letter; domicile and residency; July21,2005 
Policy letter; penalty; July19,2005 
MCCLUNE, LEE (2005) (TRU) (IND) 
WILSON, DENNIS (2005) (TRU) (IND) 
Policy letter; capital gains deduction; Apr14,2005 
FEREDAY, MICHAEL H. & SUSAN B. (2005) (TRU) (ST) 
MCLEOD, CLARK & MARY (2005) (TRU) (IND) 
FEIGES, WILLIAM & DEBORAH (2005) (TRU) (IND) 
Policy letter; out-of-state tax credit; Apr22,2005 
Policy letter; S corp apportionment credit; Mar21,2005 
Policy letter; capital gain deduction; Feb15,2005 
JONES, NORRIS F. & DEBORAH A. (2005) (TRU) (IND) 
Policy letter; composite return; Jan7,2005 
Policy letter; capital gains deduction; Dec20,2004 
KONCEL, JOSEPH J. (2004) (O) (IND) 
STOUT, ERIC M. & KARLA (2004) (TRU) (ST) 
FORBUSH, ADRIENNE (2004) (TRU) (IND) 
RATHE, ROBERT & KATHLEEN (2004) (TRU) (IND) 
MATTHEWS, DAVID J. & J. ASHLEY HARPER (2004) (TRU) (IND) 
HEYMANN, ERNEST L. & LAURA A. (2004) (TRU) (IND) 
LINES, LESTER L. (2004) (TRU) (IND) 
Policy letter; Iowa source income; Aug31,2004 
BARTH, JASON F. (2004) (TRU) (IND) 
Policy letter; domicile and residency; July26,2004 
COPPLE, RICHARD C. (2004) (TRU) (IND) 
RANDLEMAN, GERALD & KAREN (2004) (TRU) (IND) 
JUSTICE, GEORGE N. & ELIZABETH A. (2004) (TRU) (IND) 
MILLER, DONALD P. & MONICA L. (2004) (TRU) (IND) 
Policy letter; Endow Iowa tax credit; May6,2004 
Policy letter; capital gains deduction; May10,2004 
DION, JOHN N. (2004) (TRU) (IND) 
SEMERARO, LORENZO V. (2004) (DO) (IND) 
MANN, WHITNEY J. (2004) (TRU) (IND) 
Policy letter; reciprocal agreement; Mar16,2004 
PERRY, RONALD E. & BRENDA B. (2004) (TRU) (IND) 
Policy letter; capital gains deduction; Feb10,2004 
KLAUER, RANDALL J. (2004) (TRU) (IND) 
Policy letter; federal securities; Jan21,2004 
HUNTER, PAULL H. & REBA J. (2003) (TRU) (IND) 
Policy letter; capital gains deduction; Dec17,2003 
Policy letter; capital gains deduction; Dec17,2003 
MCCABE, LAURENCE J. & JANE M. (2003) (TRU) (IND) 
FELLOWS, LARRY J. & BETTY K. (2003) (F) (IND) 
REIMER, MICHAEL A. (2003) (TRU) (IND) 
HUMES, MICHAEL J. (2003) (DO) (IND) 
ERTL, KEVIN J. (2003) (F) (IND) 
SHELDON, C.W. & P.L. (2003) (TRU) (IND) 
JOHNSON, ERNEST J. & EUGENA M. (2003) (TRU) (IND) 
BLAIR, RANDY L. AND LINDA F. (2003) (TRU) (IND) 
WESLEY, DENISE R. (2003) (TRU) (IND) 
Policy letter; S corporations; May15,2003 
KNORR, GEORGE (2003) (TRU) (IND) 
THOMPSON, CHARLENE K. (2003) (IND) (TRU) 
BRO, MATTHEW & DEBRA (2003) (IND) (TRU) 
RUNGE, ALBERT F. & SYLVIA V. (2003) (IND) (TRU) 
Memorandum; moving expense; Dec11,2002 
Policy letter; itemized deductions; Oct23,2002 
BURKE, CHARLES W. & JOAN E. (2002) (F) (IND) 
THORNBURY WAY, LIMITED PARTNERSHIP (2002) (DO) (IND) 
Policy letter; enterprise zone credit; July9,2002 
Memorandum; decoupling; May3,2002 
Policy letter; capital gains deduction; May2,2002 
Memorandum; capital gains deduction; May3,2002 
Memorandum; federal tax deduction; Jan30,2002 
Memorandum; federal tax deduction; Oct17,2001 
Memorandum; federal tax deduction; Jan4, 2002 
Policy letter; tax benefit rule; Nov6,2001 
Memorandum; amended returns; Oct17,2001 
Memorandum; determination of tax due; Oct1,2001 
Policy letter; property rehabilitation credit; Sep24,2001 
Memorandum; Indians; Aug29,2001 
KOEHLER, ROBERT J. & DONNA M. (2001) (F) (IND) 
HAWKS, MICHAEL T. & ANNE E. (2001) (TRU) (IND) 
Policy letter; property rehabilitation credit; Aug15,2001 
DOLAN, TERRY K. (2001) (F) (IND) 
SUSS, BONNIE G. (2001) (TRU) (IND) 
Policy letter; Indians; Jul26,2001 
Policy letter; college savings plan; July19,2001 
Memorandum; school district surtax; Jun14,2001 
HOGAN, LEO & VIRGINIA (2001) (F) (IND) 
Policy letter; capital gains deduction; May21,2001 
O'CONNOR, JOHN F. & CRYSTAL D. (2001) (TRU) (IND) 
HAMBLY, LESTER W. III & JANE (2001) (DO) (IND) 
Policy letter; Alternative minimum tax; Mar13,2001 
CARPENTER, DOUGLAS A. & NANCY D. (2000) (DO) (INC) 
Memorandum; motor fuel income tax credit; Sep18,2000 
Memorandum; Iowa source income; Apr12,2000 
Memorandum; tuition and textbook credit; June6,2000 
Memorandum; capital gains deduction; July26,2000 
BREHENY, MARK S. & TERESA A. (2000) (TRU) (IND) 
Memorandum; motor fuel tax credit; Jan25,2000 
Policy letter; minimum tax; Apr23,1999 
Policy letter; charitable deduction; Apr13,1999 
Policy letter; nonresident taxation; Apr15,1999 
Policy letter; capital gain deduction; Apr7,1999 
Policy letter;capital gains deduction; Mar4,1999 
Memorandum; tuition and textbook credit; Feb25,1999 
Policy letter; out-of-state tax credit; Feb9,1999 
Policy letter; income - taxable wages; Dec28,1998 
Policy letter; charitable contributions; Dec24,1998 
Memorandum; earned income credit; Dec.9,1998 
Policy letter; S corp; Aug25,1998 
Policy letter; out-of-state tax credit; July8,1998 
Memorandum; Roth IRAs; June10,1998 
Policy letter; refunds; Mar20,1998 
Policy letter; IRAs; May29,1998 
Policy letter; legislation - update; May11,1998 
Policy letter; Indians; Mar31,1998 
Policy letter; federal refunds, social security benefits; Feb17,1998 
Policy letter; interest on county warrants; Jan20,1998 
Policy letter; cow/calf; Jan22,1997 
Policy letter; misc income - foreign service; Dec2,1997 
Policy letter; nonresident income; Nov4,1997 
Policy letter; change from C corp to S corp; Nov3,1997 
Policy letter; nonresident income; Aug12,1997 
Policy letter; NOL's, nonresident income; June4,1997 
Policy letter; minimum tax, new jobs credit; May21,1997 
Policy letter; preference items; Feb24,1997 
Policy letter; Intervivos trusts; Aug.26, 1996 
Policy letter; fiduciary income; October 6, 1997 
SANDBERG, ESTATE OF ELIZABETH (1982)(F)(INH) 
Memorandum; September 17, 1982 
CLARK, ESTATE OF LOIS (1984)(F)(INH) 
LETTS, LOEL K. & BARBARA J. (1986)(F)(IND) 
LARKIN, WILLIAM L. & MYRNA C. (1976)(TRC)(IND) 
Policy letter; April 1983; Deferred cash arrangement payments 
Attorney General Opinion; Money, Legal Tender 
O'BRIEN, JOHN B. AND MARIE (1995) (F) (IND) 
FRY, ERNEST DEAN & LOIS (1985)(F)(ST) 
Memorandum; out-of-state tax credit; Oct5,1994 
Memorandum; school district surtax; Mar31,1994 
Policy letter; February 2, 1994 
Policy Letter; Iowa Child & Dependent Care Credits; February 2, 1994 
Memorandum; February 2, 1994 
Memorandum; October 21, 1993; CONTROL NO: II 10-93-5-P 
WALKER, CRAIG J. & SUSAN (1993)(F)(Ind) 
Policy letter; September 2, 1993 
Memorandum; August 13, 1993; CONTROL NO: II-7-93-3-P 
Memorandum July 12, 1993 
Policy letter; June 1, 1993 
Memorandum; May 5, 1993; CONTROL NO.: II 3-93-6-P 
MCCAUGHEY, GARY R. (1993)(F)(IND) 
SCHUTTE, STEVEN L. & CAROL W. (1993)(F)(IND) 
BOWMAN, RICHARD F. & MARY A. (1993)(F)(IND) 
Policy letter; March 26, 1993 
BUTTOLPH, DALE A. & VICKIE M. (1993)(F)(IND) 
Policy letter; March 8, 1993 
Memorandum March 2, 1993 
Memorandum; February 17, 1993; CONTROL NO: II 1-93-6-P 
Policy letter; February 1, 1993 
Policy letter; January 14, 1993 
Policy Letter; January 5, 1993 
EDWARDS, LEO T. & MARILYN (1993)(F)(IND) 
Memorandum NOVEMBER 4, 1992 
Memorandum OCTOBER 19, 1992 
Policy letter; October 7, 1992 
Memorandum; October 6, 1992; Control No. II 9-92-16-P-R 
GIBB, JUDITH A. (1993)(F)(IND) 
Policy letter; August 24, 1992 
JENSEN, HERMAN A. & VINETA L. (1992)(F)(IND) 
HANSON, AUSTIN M. & RUTH C. (1992)(F)(IND) 
MENNE, RICHARD R. & KATHRYN J. (1992)(F)(Ind) 
Memorandum APRIL 14, 1992 
Policy letter; April 6, 1992 
Policy letter; March 24, 1992 
Policy letter; March 19, 1992 
Policy letter; March 10, 1992 
Memorandum; February 25, 1992; CONTROL NO: II-2-92-1-P 
Memorandum; February 24, 1992; CONTROL NO.: II 2-92-4-P 
Policy letter; February 18, 1992 
Policy letter; February 18, 1992 
CONRAD, DORAN K. & CINDY S. (1992)(F)(Ind) 
MEYER, JAMES L. (1992)(F)(Ind) 
Memorandum DECEMBER 4, 1991 
BLACK, GENE & LORRAINE (1992)(F)(Ind) 
Memorandum; November 27, 1991; CONTROL NO: II 11-91-5-P 
Memorandum; November 20, 1991; CONTROL NO.: II 11-91-4-P 
MAKINSTER, RALPH D. & PAULINE A. (1991)(F)(Ind) 
Policy letter; October 4, 1991 
DIERICKX, THOMAS J. & BARBARA R. (1991)(F)(IND) 
EVERETT, WILLIAM A. & EDNA B. (1991)(O)(B)(CC)(IND) 
Memorandum; August 6, 1991; CONTROL NO.: II 7-91-6-P 
Policy letter; May 22, 1991 
Policy letter; April 18, 1991 
HUMPHREY, DONALD J. (1991)(F)(IND) 
WALTERMAN, IRENE (1991)(F)(IND) 
MOORE, VERA W. (1991)(F)(IND) 
Policy Letter; April 1, 1991 
Memorandum FEBRUARY 20, 1991 
GRAFELMAN, DAVID & JANICE (1991)(F)(IND) 
TRUNNELL, DOUGLAS P. & ANGENE B. (1991)(F)(IND) 
MOBRAY, GRACE (1991)(F)(IND)2 
Memorandum; December 13, 1990; CONTROL NO: II 12-90-1-P 
Policy letter; December 7, 1990 
HURLEY, JAMES H. & SUZANNE K. (1990)(F)(IND) 
GILDNER, DAPHME (1990)(F)(IND) 
EAKIN, RICHARD W. (1990)(F)(IND) 
Memorandum AUGUST 14, 1990 
Policy letter; August 13, 1990 
Memorandum JULY 9, 1990 
Policy letter; June 1990; RE: MUTUAL FUNDS 
SCHULTZ, THOMAS R. (1990)(F)(IND) 
HUTCHISON, THOMAS R. (1990)(F)(IND) 
Memorandum APRIL 9, 1990 
LUBBERSTEDT, MERLE D. & JOANNE (1990)(F)(IND) 
Memorandum MARCH 27, 1990 
Policy letter; March 12, 1990 
Memorandum; March 9, 1990; CONTROL NO. ES 2-90-3-P 
LANNOM, ALLISON E. (1990)(F)(IND) 
Memorandum CONTROL NO. II 3-90-1-P 
Memorandum MARCH 6, 1990 
Memorandum CONTROL NO: II 2-90-1-P 
Policy letter; February 28, 1990 
THIELEN, JOHN M. & JOANNE (1990)(F)(IND) 
Memorandum CONTROL NO.: IC 10-89-6-P 
Policy letter; Liability and Vendor Match 
FITZGERALD, LEON M. & DORIS E. (DEC'D) (1990)(F)(IND) 
Policy letter; November 1, 1989 
ANDERSON, ROGER, (1990)(F)(Ind) 
Memorandum SEPTEMBER 29, 1989 
FRANKE, ROGER W. & ANN M. (1989)(F)(IND) 
Memorandum JULY 13, 1989 
Policy letter; July 6, 1989 
Policy letter; May 31, 1989 
GAROUTTE, DANIEL (1989)(F)(IND) 
Memorandum MAY 11, 1989 
Memorandum CONTROL NO: II 4-89-1-P 
Policy letter; April 12, 1989 
Policy letter; April 4, 1989 
Memorandum Control No. II 3-89-1-P-R 
Policy letter; March 14, 1989 
RASCY, DAVID R. & LANTZ, MARILYN S. (1989)(F)(IND)2 
Memorandum CONTROL NO.: II 1-89-2-P-R 
WORTMAN, JAY D. (1989)(F)(IND) 
Memorandum CONTROL NO: II 12-88-6-P-R 
Policy letter; Department Garnishment Proceedings 
Memorandum CONTROL NO. II 11-88-4-P-R 
Memorandum NOVEMBER 22, 1988 
Memorandum CONTROL NO. II 10-88-3-P-R 
ROWLEY, CHARITY (1988)(F)(W/H) 
JEPSEN, JOHN C. & KERRI (1988)(F)(IND) 
GAROUTTE, DANIEL (1988)(F)(IND) 
Memorandum OCTOBER 10, 1988 
WHITMORE, CATHERINE L. (1988)(F)(IND) 
Memorandum SEPTEMBER 30, 1988 
HACH, CLARENCE (1988)(F)(IND) 
MINKLER, MARCUS W. & JULIE A. (1988)(F)(IND) 
Policy letter; September 13, 1988 
Memorandum AUGUST 19, 1988 
KIEPE, NORMAN A. (1988)(F)(IND) 
Memorandum CONTROL NO. II 7-88-1-P-R 
WILLSON, MILDRED T. (1988)(F)(W/H) 
SCHILLING, TIMOTHY J. & JOANNE K. (1988)(F)(Ind) 
Memorandum CONTROL NO.: II 3-88-2-P-R 
ZENACK, NATHAN & MARIA (1988)(F)(Ind) 
SHIPLEY, ROSE LEE WADE (1988)(F)(Ind) 
EDABURN, FLOYD L. & LOIS A. (1988)(F)(Ind) 
MARQUIS, HAROLD & SHIRLEY (1988)(F)(Ind) 
MARQUIS, OLIN (1984)(F)(IND) 
Policy letter; December 30, 1987 
LANGE, MARTHA J. (1987)(F)(Ind) 
COWELL, GEORGE R. (1988)(F)(ST)(Ind) 
Memorandum CONTROL NO. II 9-86-6-P-R 
Memorandum CONTROL NO.: II-8-87-4-P-NR 
SPRINGER, JULIUS E. & DOLORES A. (1978)(TRC)(O)(IND) 
SCOTT, DAVID L. & MARY E. (1988)(F)(Ind) 
Policy letter; August 13, 1987 
SMITH, JOHN F. (1987)(F)(IND) 
Memorandum CONTROL NO.: IW 7-87-1-P-NR 
Memorandum CONTROL NO. II 2-87-1-P-NR 
PEAK, FRANK & MARY (1987)(TRC)(IND) 
Memorandum 
Memorandum DECEMBER 31, 1986 
Memorandum DECEMBER 30, 1986 
Memorandum DECEMBER 17, 1986 
WEBB, JO ANN (1986)(F)(IND) 
ADELE (SCHROEDER) FAETH (1987) (TRC)(IND)  
HARMES, OREN B. (1986)(F)(IND) 
Policy letter; October 15, 1986 
MEESE, DICK M. & HELEN D. (1986)(F)(IND) 
KUPER, MYRON (1986)(F)(IND) 
Memorandum SEPTEMBER 9, 1986 
PUSATERI, SAMUEL & LOIS (1986)(F)(IND) 
JOHNSON, GORDON K. & NANCILEE (1986)(F)(IND) 
FOTSCH, WESLEY A. (1986)(F)(Ind) 
FREEL, STEVEN & MARILYN L. (1986)(F)(IND) 
Memorandum JUNE 6, 1986 
SAUERBREI, LARRY & DEBRA (1986)(F)(IND) 
BENSON, MICHAEL W. (1986)(F)(IND) 
PRYOR, BONNIE S. (1986)(F)(IND) 
Policy letter; TAX - FREE TRUST, TAX - FREE INCOME FUND; 1987 
Memorandum CONTROL NUMBER: II 3-86-1-P-R 
Policy letter; March 12, 1986 
Policy letter; February 20, 1986 
COURTEAU, JOANNA (1986)(F)(IND) 
Policy letter;  
Memorandum JANUARY 16, 1986 
EYTCHESON, RAYMOND & LINDA (1986)(F)(IND) 
GLENN, RUSSELL W. & BARBARA E. (1986)(F)(IND) 
BARBER, DONALD & MARILYN (1986)(F)(IND) 
GURGANUS, EDWARD K. & BARBARA (1986)(F)(IND) 
Memorandum DECEMBER 21, 1985 
Memorandum Control Number II 10-85-3-P 
BRUNIA, FRANCIS & LOIS (1985)(F)(Ind) 
BISIGNANO, JOHN M. (1985)(F)(IND) 
KRISHNA, GOPAL T. K. & RAJAKUMARI (1985)(F)(IND) 
Policy letter; August 29, 1985 
ANDERSON, CARL & ANITA (1985)(F)(IND) 
PLEIMLING, GERALD L. & JEAN M. (1985)(F)(IND) 
NIELSEN, HARLEY J. (1985)(F)(IND) 
Policy letter; July 2, 1985 
Memorandum JUNE 11, 1985 
Policy letter; May 31, 1985 
Memorandum May 8, 1985 
Memorandum MAY 1, 1985 
Memorandum CONTROL NUMBER IE 4-85-1-P 
Memorandum Control Number II 4-85-2-P 
MASMAR, JAN & DONNA (1985)(F)(IND) 
Memorandum FEBRUARY 27, 1985 
AIKEN, DONALD & DORIS (1985)(F)(IND 
AMODEO, JAMES M. (1985)(F)(IND) 
SCHIEBOUT, HENRY & ETHEL (1985)(F)(IND) 
Memorandum JANUARY 17, 1985 
Memorandum JANUARY 2, 1985 
MURPHY, O. W. & GENEVIEVE (1984)(F)(IND) 
Policy letter; November 28, 1984 
Memorandum NOVEMBER 13, 1984 
Memorandum OCTOBER 30, 1984 
HALE, JOHN W. & ESTER R. (1984)(F)(IND) 
Policy letter; October 1984 
Memorandum SEPTEMBER 5, 1984 
SCIARROTTA, JOSEPH & DEBRA (1984)(F)(IND) 
TOCZLOWSKI, EDMUND J. (1984)(F)(IND) 
Memorandum CONTROL NUMBER II 8-84-1-P 
CHICOINE, BRADLEY & COLLEEN (1984)(F)(IND) 
Memorandum JULY 27, 1984 
Memorandum CONTROL NUMBER II. 7-84-2 
Policy letter; July 5, 1984 
Memorandum MAY 25, 1984 
TISCHER, CARL R. (1984)(F)(IND) 
SIERS, ORVILLE & DONNA (1984)(TRC)(IND) 
DAVIS, HARRISON & MARILYN (1984)(TRC)(IND) 
Memorandum APRIL 19, 1984 
CLARK, CLAIR & LUCILLE (1984)(TRC)(IND) 
ALBRIGHT, FRED & MERRILLYN (1984)(F)(IND) 
KELLY, JOANN (1984)(TRC)(IND) 
MATTHYS, BERNARD G. & AGNES D. (1984)(TRC)(IND) 
FISHER, FRED JR. & ELIZABETH (1983)(TRC)(IND) 
KEIM, RICHARD G. (1983)(TRC)(IND) 
CRUSE, LESTER L. & PEGGY J. (1983)(TRC)(IND) 
JOSLIN, JOHN & CAROL (1983)(TRC)(IND) 
BECK, JEROME & MADONNA (1983)(TRC)(IND) 
WALDON, MELVIN M. & DELORES M. (1983)(TRC)(IND) 
MUGGE, A. A. & GRACE (1982)(TRC)(IND) 
HILGER, HAROLD & ESTHER (1982)(TRC)(IND) 
GOYNES, RAYMOND & CAROLYN (1982)(F)(IND) 
BEACOM, WILLIAM M. & RENEE M. (1981)(TRC)(IND) 
GARY, SAMUEL & NANCY (1981)(TRC)(IND) 
GATES, GALE & SANDRA (1981)(TRC)(IND) 
BAUDLER, ERNEST & LIZZIE (1981)(F)(IND) 
Memorandum MARCH 19, 1981 
SOKOLOVSKE, BERNICE E. (1981)(TRC)(IND) 
HANSON, BERT C. JR. & LINDA L. (1981)(TRC)(IND) 
HAGEN, EDWIN & JANET (1980)(F)(IND) 
HALVORSON, ROGER A. & CONNIE M. (1980)(TRC)(IND) 
LEDVINA, MELVIN & MARILYN (1979)(TRC)(IND) 
Memorandum August 27, 1979 
Memorandum JUNE 13, 1979 
BYERS, ROBERT N. & CARMEN (1979)(F)(IND) 
Memorandum November 21, 1978 
Memorandum OCTOBER 19, 1978 
WILD, JOHN & KAE (1978)(TRC)(IND) 
Memorandum JUNE 14, 1978 
HENSLEY, EDWARD & ALBERTA (1978)(F)(IND) 
GOODMAN, THOMAS A. & DORIS F. (1978)(TRC)(IND) 
STEVENSON, WILLIAM R. & ARDYCE (1978)(TRC)(IND) 
VOYCE, DONALD L. & IRENE V. (1978)(TRC)(IND) 
HAASE, DENNIS R. (1978)(TRC)(IND) 
MORRISON, BOB L. & MARGARET E. (1977)(TRC)(IND) 
BLANKENBURG, WENDELL & JANICE (1977)(F)(IND) 
HOFFMAN, RANDALL A. (JR.) & NIA M. (1977)(TRC)(IND) 
Policy letter; August 29, 1977 
Memorandum FEBRUARY 15, 1977 
DVORAK, WILLIAM & JANICE (1977)(F)(IND) 
Memorandum January 17, 1977 
Memorandum January 14, 1977 
Memorandum DECEMBER 30, 1976 
Memorandum OCTOBER 31, 1976 
Policy letter; October 28, 1976 
Memorandum August 13, 1976 
Memorandum July 26, 1976 
Memorandum MAY 26, 1976 
Memorandum April 27, 1976 
Memorandum April 20, 1976 
Policy letter; March 4, 1976 
Memorandum 
Memorandum 
Memorandum NOVEMBER 25, 1974 
Memorandum October 3, 1974 
Memorandum September 20, 1974 
Memorandum SEPTEMBER 19, 1974 
Memorandum AUGUST 29, 1974 
Memorandum August 20, 1974 
Memorandum June 18, 1974 
Memorandum MARCH 28, 1974 
Memorandum March 22, 1974 
Memorandum FEBRUARY 28, 1974 
Memorandum February 12, 1974 
Memorandum JANUARY 28, 1974 
Memorandum January 22, 1974 
Memorandum November 28, 1973 
Memorandum March 20, 1973 
Memorandum MARCH 14, 1973 
Memorandum DECEMBER 31, 1972 
Memorandum October 20, 1970 
Memorandum 
Policy letter; Taxation of Municipal Bond Interest 
Attorney General Opinion; Inflation Adjustment 
Attorney General Opinion; Collection of Delinquent Taxes 
Attorney General Opinion; Business expenses - private clubs 
Attorney General Opinion; Income to nonresidents; reciprocal agreement. 
Attorney General Opinion; Constitutionality of school district surtax 
Policy Letter March 2, 1992 
Memorandum Control No. II 7-90-P-R 
Policy letter; July 8, 1985 
Attorney General Opinion; Garnishments 
Memorandum CONTROL NUMBER-II-10-85-2-P 
Policy letter; December 20, 1983 
Memorandum DECEMBER 5, 1973 
Memorandum MAY 22, 1973 
Memorandum FEBRUARY 14, 1973 
Memorandum CONTROL NUMBER: II 12-86-3-P-NR 
Memorandum FEBRUARY 14, 1973 
Attorney General Opinion; Non-Iowa S corporation distributions 
Attorney General Opinion; Charitable deductions 
Attorney General Opinion; Method of taxation - constitutionality