Effective – 28 Aug 2000 143.331. Resident estate or trust defined. — A “resident estate or trust” means: (1) The estate of a decedent who at his or her death was domiciled in this state; (2) A trust that: (a) Was created by will of a decedent who at his or her death was domiciled […]
Effective – 01 Jan 1973 143.341. Missouri taxable income of resident estate or trust. — 1. The Missouri taxable income of a resident estate or trust means its federal taxable income subject to the modifications in this section. 2. There shall be subtracted the amount if any that the federal personal exemption deduction allowable to […]
Effective – 01 Jan 1973 143.351. Fiduciary adjustment. — 1. An adjustment shall be made in determining the Missouri taxable income of a resident estate or trust under section 143.341, or the Missouri adjusted gross income of a resident beneficiary of any estate or trust under section 143.121, subsection 4, in the amount of the […]
Effective – 01 Jan 1973 143.361. Credit for income tax paid to another state. — A resident estate or trust shall be allowed the credit provided in section 143.081 (relating to an income tax imposed by another state). ——– (L. 1972 S.B. 549) Effective 1-1-73
