| http://www.w3.org/ns/prov#value | - If the recipient of the service receives some of the benefit of the service in Iowa with respect to a specific contract or item of income, the gross receipts are includable in the numerator of the apportionment factor in proportion to the extent the recipient receives benefit of the service in Iowa.18 Iowa offers a number of ???noninclusive examples of the application??? of its rules, including: (
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