HB 2205 -- Income Tax:  Corporate Net Operating Losses

Sponsor:  Hilgemann

In the determination of Missouri adjusted gross income for
corporations, this bill requires an add-back to federal adjusted
gross income of the amount of net operating losses connected with
income-producing activities if the income would not be required
either to be allocated or apportioned to Missouri or be included
in the computation of Missouri taxable income.

Missouri House of Representatives
Last Updated October 11, 2002 at 9:03 am