Missouri § 148.045 - Computation of deduction, taxpayer files consolidated return.
Full text of Missouri Revised Statutes of Missouri § 148.045 — Computation of deduction, taxpayer files consolidated return., with citation guidance and answers to common questions.
§ 148.045. Computation of deduction, taxpayer files consolidated return.
A taxpayer that is a member of an affiliated group of corporations which files a consolidated federal income tax return shall determine its deduction for or its gross income in respect of federal income taxes paid or accrued during the income period to the United States as if it and all other members of the affiliated group of which it was a member had filed separate federal income tax returns for all relevant taxable years.
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(L. 1986 H.B. 1195)
Effective 5-15-86
---- end of effective 15 May 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 148.045
What does Revised Statutes of Missouri § 148.045 cover?
Section 148.045 ("Computation of deduction, taxpayer files consolidated return.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 148.045?
A common citation format is "Revised Statutes of Missouri § 148.045" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 148.045 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.