Effective – 01 Jan 1973 143.401. General treatment of partners and partnerships. — A partnership shall not be subject to tax under sections 143.011 to 143.996. Persons carrying on business as partners shall be liable for the tax under sections 143.011 to 143.996 only in their separate capacities. The provisions of the Internal Revenue Code […]
Effective – 20 May 1997 143.411. Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount. — 1. Any modification described in sections 143.121 and 143.141 which relates to an item of partnership income, gain, loss, or deduction shall be made in accordance with the partner’s distributive share, for federal income tax […]
Effective – 01 Jan 1973 143.421. Nonresident partner — adjusted gross income from Missouri sources. — 1. In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partner’s distributive share of items of partnership […]
Effective – 28 Aug 2020 143.425. Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions — reporting requirements — audited partnerships, duties — additional taxes assessed, when — estimated payments — rulemaking authority. — 1. For the purposes of this section, the following terms shall mean: (1) “Administrative adjustment request”, […]
