{"data":{"id":"us-mo/mo.-rev.-stat.-143.271","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.271","heading":"Period for computation of taxable income.","body":"1. For purposes of taxes imposed by sections 143.011 to 143.996, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes.\n2. If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of the tax imposed by sections 143.011 to 143.996 shall be similarly changed. If a change in taxable year results in a taxable period of less than twelve months, the deductions allowed by sections 143.011 to 143.996 shall be prorated under regulations prescribed by the director of revenue.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.271","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"583e1e50c908c61a0092f084d0ff4944b0b4f9c6c0acf757f0f98bcf81d7f288","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.265","next":"us-mo/mo.-rev.-stat.-143.281"},"notice":"GroundRules: Original legal text. Not legal advice."}