143.091. Meaning of terms. - Missouri Statutes

Meaning of terms.

143.091. Any term used in sections 143.011 to 143.996 shallhave the same meaning as when used in a comparable context in thelaws of the United States relating to federal income taxes,unless a different meaning is clearly required by the provisionsof sections 143.011 to 143.996. Any reference in sections143.011 to 143.996 to the laws of the United States shall meanthe provisions of the Internal Revenue Code of 1986, andamendments thereto, and other provisions of the laws of theUnited States relating to federal income taxes, as the same maybe or become effective, at any time or from time to time, for thetaxable year.

(L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)

Effective 1-1-90