TourAxiom/Iowa/Regulations/Iac/Part 701/§ 701.302/(38)38 Capital gain deduction or exclusion for certain types of net capital gains. RescindedOfficial sourceciteARC 7102C, IAB 10/18/23, effective 11/22/23.← 37 Exemption of interest from bonds issued by the Iowa comprehensive petroleum39 Exemption of interest from bonds or notes issued to fund the 911 emergency →