Section 29 Missouri Dividends Deduction
| Library | Tax Law 2009 |
Section 143.431.2, RSMo Supp. 2007, provides that a corporation may subtract, “to the extent included in federal taxable income, corporate dividends from sources within Missouri.” In Dow Chemical Co. v. Director of Revenue, State of Missouri, 787 S.W.2d 276 (Mo. banc 1990), the Supreme Court of Missouri ruled that the term “dividends” as used in this section encompasses all amounts treated as dividends for federal tax purposes including:
- deemed dividends from domestic international sales corporations as...
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