☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 143

Effective - 01 Jan 1973, see footnote bottom

  143.271.  Period for computation of taxable income. — 1.  For purposes of taxes imposed by sections 143.011 to 143.996, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes.

  2.  If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of the tax imposed by sections 143.011 to 143.996 shall be similarly changed.  If a change in taxable year results in a taxable period of less than twelve months, the deductions allowed by sections 143.011 to 143.996 shall be prorated under regulations prescribed by the director of revenue.

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(L. 1972 S.B. 549)

Effective 1-1-73


---- end of effective   01 Jan 1973 ----

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