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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 148 Taxation of Financial Institutions
Section 148.045 Computation of deduction, taxpayer files consolidated return.
Universal Citation: MO Rev Stat § 148.045 (2017)
Effective 15 May 1986, see footnote
Title X TAXATION AND REVENUE
Chapter 148148.045. Computation of deduction, taxpayer files consolidated return. — A taxpayer that is a member of an affiliated group of corporations which files a consolidated federal income tax return shall determine its deduction for or its gross income in respect of federal income taxes paid or accrued during the income period to the United States as if it and all other members of the affiliated group of which it was a member had filed separate federal income tax returns for all relevant taxable years.
(L. 1986 H.B. 1195)
Effective 5-15-86
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