Section 143.431 – Missouri taxable income and tax.

Effective – 28 Aug 2018, 2 histories 143.431. Missouri taxable income and tax. — 1. The Missouri taxable income of a corporation taxable under sections 143.011 to 143.996 shall be so much of its federal taxable income for the taxable year, with the modifications specified in subsections 2 to 4 of this section, as is […]

Section 143.433 – No corporate income tax return or other document filing required, when.

Effective – 28 Aug 2018 143.433. No corporate income tax return or other document filing required, when. — Notwithstanding any law to the contrary, any entity not subject to the tax on corporations under subsection 2 of section 143.441 shall not be required to complete or file any document or return related to corporate income […]

Section 143.436 – SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules.

Effective – 28 Aug 2022 143.436. SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules. — 1. This section shall be known and may be cited as the “SALT Parity Act”. 2. […]

Section 143.441 – Corporation defined — corporate tax inapplicable, when.

Effective – 28 Aug 2020, 2 histories 143.441. Corporation defined — corporate tax inapplicable, when. — 1. The term “corporation” means every corporation, association, joint stock company and joint stock association organized, authorized or existing under the laws of this state and includes: (1) Every corporation, association, joint stock company, and joint stock association organized, […]

Section 143.451 – Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned.

Effective – 28 Aug 2018, 3 histories 143.451. Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned. — 1. Missouri taxable income of a corporation shall include all income derived from sources within this state. 2. For all tax years ending on […]

Section 143.455 – Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations.

Effective – 28 Aug 2018 143.455. Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations. — 1. Missouri taxable income of a corporation shall include all income derived from sources within this state. 2. […]

Section 143.461 – Elective division of income.

Effective – 28 Aug 2018, 2 histories 143.461. Elective division of income. — 1. A corporation shall elect to determine income applicable to this state by multiplying the total income from all sources by the fraction determined in the manner in section 143.451 for all tax years ending on or before December 31, 2019, and […]

Section 143.471 – S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions.

Effective – 28 Aug 2018, 2 histories 143.471. S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions. — 1. An S corporation, as defined by Section 1361 (a)(1) of the Internal Revenue […]