The ENPI tax is not deductible to the corporation for purposes of computing. its franchise or income tax at 2.5% / 1.5% (R&TC Â§24345). R&TC Â§23802(e) provides for the deduction of the ENPI for purposes of computing the. franchise or income S corporation tax at 2.5% / 1.5%.
Ottumwa, IA. Online Offers. Ottumwa ( /ÉtÊmwÉ/ É-tum-wÉ) is a city in and the county seat of Wapello County, Iowa, United States. The population was 24,998 at the 2000 census. It is located in the southeastern part of Iowa, and the city is split into northern and southern halves by the Des Moines River. The young town was severely damaged during the Flood of 1851. In 1857, coal was being mined from the McCready bank, a site along Bear Creek four miles west of Ottumwa.
Iron Ridge is a village in Dodge County, Wisconsin, United States. The population was 929 at the 2010 census. The village was founded on a railroad line, named for the iron mined in the area. Its ZIP code is 53035.