505 U.S. 71 505 U.S. 71 112 S.Ct. 2365 120 L.Ed.2d 59 KRAFT GENERAL FOODS, INC., Petitionerv.IOWA DEPARTMENT OF REVENUE AND FINANCE. No. 90-1918. Argued April 22, 1992. Decided June 18, 1992. Syllabus The Iowa statute that imposes a business tax on corporations uses the federal tax code’s definition of “net income” with certain adjustments. […]
