Chapter 2

12 CSR 10-2.010 Capital Gain (Loss) Allocation Between Spouses
12 CSR 10-2.015 Employers’ Withholding of Tax
12 CSR 10-2.016 Quarter-Monthly Period Reporting and Remitting Withholding Tax
12 CSR 10-2.017 Transient Employer Financial Assurance Instrument for Employer’s Withholding Tax
12 CSR 10-2.020 Difference in Basis on December 31, 1972
12 CSR 10-2.025 Adjustment to Avoid Double Taxation
12 CSR 10-2.030 Subsequent Change of Accounting Period
12 CSR 10-2.035 Conformity of Missouri With Federal Accounting Methods
12 CSR 10-2.045 Missouri Consolidated Income Tax Returns
12 CSR 10-2.050 Elective Division of Income
12 CSR 10-2.052 Optional Single Sales Factor
12 CSR 10-2.067 Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1983
12 CSR 10-2.070 Interest on Overpayments
12 CSR 10-2.075 Multistate Allocation and Apportionment
12 CSR 10-2.080 Domestic International Sales Corporations
12 CSR 10-2.085 Credit for New or Expanded Business Facility
12 CSR 10-2.090 Computation of Federal Income Tax Deduction for Consolidated Groups
12 CSR 10-2.105 Report of Changes in Federal Income Tax Return
12 CSR 10-2.120 Information at Source Reporting Requirements
12 CSR 10-2.125 Cultural Contributions
12 CSR 10-2.130 Allocation of Taxable Social Security Benefits Between Spouses
12 CSR 10-2.135 Frivolous Returns
12 CSR 10-2.140 Partnership Filing Requirements
12 CSR 10-2.150 Tax Exempt Status of United States Government-Related Obligations
12 CSR 10-2.155 Regulated Investment Companies
12 CSR 10-2.160 State Income Tax Deduction Add-Back
12 CSR 10-2.165 Net Operating Losses
12 CSR 10-2.180 Public Law 86-272 Immunity
12 CSR 10-2.190 Partners and S Corporation Shareholders Composite Individual Income Tax Return Filing Requirements, Withholding of Income Tax Requirements and Partnership/S Corporation Withholding Exemption
12 CSR 10-2.200 Trucking Companies
12 CSR 10-2.205 Railroads
12 CSR 10-2.210 Airlines
12 CSR 10-2.220 Taxation of Nonresident Members of Professional Athletic Teams
12 CSR 10-2.225 Withholding of Tax by Nonresident Professional Athletic Teams
12 CSR 10-2.226 Withholding of Tax by Nonresident Professional Entertainers
12 CSR 10-2.230 Construction Contractors
12 CSR 10-2.240 Determination of Timeliness
12 CSR 10-2.250 Reciprocal Agreements with Other States for Tax Refund Offsets
12 CSR 10-2.705 Filing Corporation Tax Returns
12 CSR 10-2.710 Net Operating Losses on Individual Income Tax Returns
12 CSR 10-2.720 Reporting Requirements for Individual Medical Accounts
12 CSR 10-2.730 Expenses Related to Production of Tax Exempt Interest Income

Chapter 8

12 CSR 10-8.010 Definitions
12 CSR 10-8.020 Property Subject to Tax
12 CSR 10-8.030 Federal Death Tax Credit
12 CSR 10-8.120 Notice of Intention to Transfer Assets
12 CSR 10-8.160 Estate Tax Interest Rate
12 CSR 10-8.170 Extension of Time to Pay Missouri Estate Tax
12 CSR 10-8.180 Claims for Refund of Missouri Estate Taxes When Paid in Installations
12 CSR 10-8.190 Missouri Estate Tax Base

Chapter 400

12 CSR 10-400.200 Special Needs Adoption Tax Credit
12 CSR 10-400.210 Children in Crisis Tax Credit
12 CSR 10-400.250 Computation of an Individual’s Missouri Adjusted Gross Income on a Combined Income Tax Return

Chapter 405

12 CSR 10-405.100 Homestead Preservation Credit—Procedures (2005)
12 CSR 10-405.105 Homestead Preservation Credit—Procedures
12 CSR 10-405.200 Homestead Preservation Credit—Qualifications and Amount of Credit (2005
12 CSR 10-405.205 Homestead Preservation Credit—Qualifications and Amount of Credit