Iowa Dept. of Rev. Doc. Ref. No. 11201074 (Sept. 20, 2011)

(tax protest; issue involved whether capital gains deductions should be allowed for 2006-2008 attributable to investments reported on Forms 1099-B and 1099-Div; protest denied, but IDOR acknowledges that instructions not clear and have been clarified, but that instructions on forms not controlling; capital gains deduction not applicable to investment income, but rather sale of business assets and sale of real estate).