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MISSOURI STATUTES AND CODES
371.220. Corporate income exempt from income tax.
Corporate income exempt from income tax.
371.220. All income received by a development financecorporation is exempt from the taxes imposed on incomes by thisstate; but this exemption does not apply to income received bystockholders of the development finance corporation in the formof dividends or otherwise.
(L. 1961 p. 157 ยง 20)
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