Section 143.311 – Missouri taxable income and tax.

Effective – 01 Jan 1973 143.311. Missouri taxable income and tax. — The Missouri taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided in sections 143.321 to 143.391. The tax shall be computed on such taxable income at the […]

Section 143.321 – Exempt associations, trusts, and organizations.

Effective – 01 Jan 1973 143.321. Exempt associations, trusts, and organizations. — A trust or other unincorporated organization which by reason of its purposes and activities is exempt from federal income tax shall be exempt from the tax imposed by sections 143.011 to 143.996. The preceding sentence shall not apply to unrelated business taxable income […]