☰ Revisor of Missouri


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.


(L. 1972 S.B. 549)

Effective 1-1-73

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

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