Assertion: deduction's income | /r/HasProperty | the amount
Facets:
value: from federal form
type: OTHER
Source sentences:
text: The federal adjusted gross income used to determine contribution limitations for Iowa tax purposes is the amount from federal form 1040, line 8a, as modified by any Iowa net income nonconformity adjustments from line 14 of the IA 1040 including any depreciation/section 179 adjustments, and the domestic production activities deduction on line 24 of the IA 1040, if any.