There is a newer version
of
this Section
2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.401 General treatment of partners and partnerships.
Universal Citation: MO Rev Stat § 143.401 (2017)
Effective 01 Jan 1973, see footnote
Title X TAXATION AND REVENUE
Chapter 143143.401. General treatment of partners and partnerships. — A partnership shall not be subject to tax under sections 143.011 to 143.996. Persons carrying on business as partners shall be liable for the tax under sections 143.011 to 143.996 only in their separate capacities. The provisions of the Internal Revenue Code relating to partners and partnerships shall apply in determining Missouri taxable income of each partner except, however, for the modifications provided in sections 143.411 and 143.421.
(L. 1972 S.B. 549)
Effective 1-1-73
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
