☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 143

Effective - 01 Jan 1973, see footnote bottom

  143.291.  Adjustments. — In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the director of revenue, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.

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(L. 1972 S.B. 549)

Effective 1-1-73


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

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