Section 30 Consistency and Uniformity in Reporting

• Library: Tax Law 2009

The regulations require that certain departures from or modifications of the treatment of certain items in a current Missouri income tax return from their treatment on prior income tax returns be disclosed in the return. The regulations also require that, if returns and reports under Compact Article IV or the Uniform Division of Income for Tax Purposes Act, 7A, pt. 1 U.L.A. 141 (2002), are not uniform in the treatment of those same items, disclosure of the variance must be made in the taxpayer’s Missouri...