Section 33 Affiliated Corporations
| Library | Tax Law 2009 |
Missouri corporation income tax law permits the filing of Missouri consolidated income tax returns in some instances. No provision in the Missouri law allows or requires the filing of a combined return by a unitary group of corporations. SeeWilliams Cos. v. Director of Revenue,799 S.W.2d 602 (Mo. banc 1990), rev’d on other grounds...
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