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In addition, corporations may change key aspects of their legal identity, capitalization, or structure in a tax free manner. Examples of reorganizations that may be tax free include mergers, liquidations of subsidiaries, share for share exchanges, exchanges of shares for assets, changes in form or place of organization, and recapitalizations. [60]
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
The Iowa Constitution of 1857, which is still in effect today, states that counties must have an area of at least 432 square miles (1,120 km 2), and no county may be reduced below that size by boundary changes. [6] However, exceptions to this rule were granted, as ten counties have areas below this size.
The Iowa Sculpture Festival was an annual event hosted in Newton which began in 2002. [24] The purpose and goal of the Iowa Sculpture Festival is to celebrate the development and growth of sculpture as an art form and to feature artists who create sculptures. The weekend-long event featured both local and internationally accomplished artists.
The Iowa Hawkeyes football team drew an average home attendance of 69,250 in 2023. With a victory over Illinois on Senior Day, Iowa secured the Big Ten West title for the third time. A win over rival Nebraska in the regular season finale completed a 10-win regular season.
This is a list of high schools in the state of Iowa. You can also see a list of school districts in Iowa. Where the high school information is on the school district page, the link below will direct you to the district page.
As of the census of 2020, [6] there were 191 people, 81 households, and 55 families residing in the city. The population density was 441.2 inhabitants per square mile (170.3/km 2).
Franklin Apartments, also known as the Rood House, Antes House, and the Coffin Apartments, is a historic building located in Des Moines, Iowa, United States.The building was constructed as a single-family dwelling for the Rood family in 1896. [2]
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