Section 4 Definition of a Corporation

• Library: Tax Law 2009

For purposes of the Missouri corporation income tax, the term “corporation” includes “[e]very corporation, association, joint stock company, and joint stock association [that is] organized, authorized, or existing under the laws of this state.” Section 143.441.1(1), RSMo 2000. These entities organized under the laws of foreign jurisdictions are also included in this definition, provided that they are “doing business in this state” or are licensed to do business in Missouri. Id. The term “corporation” also expressly includes any “receiver in charge of the property” of any of these entities, as well as:

• any railroad corporation (or receiver in charge of its property)

• any corporation operating buslines, trucklines, airlines, or other forms of transportation utilizing fixed routes that are partly in Missouri

• any corporation (or its receiver)...