Effective – 01 Jan 1973 143.371. Nonresident estate or trust defined. — A “nonresident estate or trust” means an estate or trust which is not a resident estate or trust as defined in section 143.331. ——– (L. 1972 S.B. 549) Effective 1-1-73
Effective – 01 Jan 1973 143.381. Missouri taxable income of nonresident estate or trust. — 1. The Missouri taxable income of a nonresident estate or trust consists of: (1) Its share under section 143.391 of items of income, gain, loss, and deduction from sources within Missouri which enter into the federal definition of distributable net […]
Effective – 01 Jan 1973 143.391. Share of nonresident estate, trust, or beneficiary in income from Missouri sources. — 1. The share of a nonresident estate or trust under subdivision (1) of subsection 1 of section 143.381 and the share of a nonresident beneficiary of any estate or trust under subsection 1 of section 143.181 […]
