Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-2.020
Difference in Basis on December 31, 1972
Official textsos.mo.govlast amended
(Rescinded July 30, 2018)
AUTHORITY: section 143.961, RSMo 1986. Regulation 1.121-3(b) was originally filed March 15, 1974, effective March 25, 1974.
Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Amendment history
AUTHORITY: section 143.961, RSMo 1986. Regulation 1.121-3(b) was originally filed March 15, 1974, effective March 25, 1974. Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.005 · Questions and Answers
- 12 CSR 10-2.010 · Income Tax of Current or Former Spouses
- 12 CSR 10-2.015 · Withholding of Tax
- 12 CSR 10-2.016 · Quarter-Monthly Period Reporting and Remitting…
- 12 CSR 10-2.017 · Transient Employer Financial Assurance Instrument for…
- 12 CSR 10-2.019 · Determination of Withholding for Work Performed at…
- 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 · Non-Standard Tax Periods, Subsequent Change of…
- 12 CSR 10-2.035 · Conformity of Missouri With Federal Accounting Methods
- 12 CSR 10-2.040 · Transitional Adjustments in 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 10-2.055 · Failure to File Tax Returns
- 12 CSR 10-2.060 · Failure to Pay Tax
- 12 CSR 10-2.065 · Failure to Pay Estimated Tax
- 12 CSR 10-2.067 · Failure to Pay Estimated Tax for Tax Years Ending…
- 12 CSR 10-2.070 · Interest on Overpayments
- 12 CSR 10-2.075 · Multistate Allocation and Apportionment
- 12 CSR 10-2.076 · Allocation and Apportionment (Beginning on or After…
- 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…
- 12 CSR 10-2.105 · Report of Changes in Federal Income Tax Return
- 12 CSR 10-2.110 · Penalty for Filing Incomplete or Misleading Income…
- 12 CSR 10-2.115 · Enterprise Zone Credit and Exemption
- 12 CSR 10-2.120 · Information at Source Reporting Requirements
- 12 CSR 10-2.125 · Cultural Contributions PURPOSES: This rule…
- 12 CSR 10-2.130 · Allocation of Taxable Social Security Benefits…
- 12 CSR 10-2.135 · Frivolous Returns
- 12 CSR 10-2.140 · Partnership Filing Requirements
- 12 CSR 10-2.145 · Regulation for Computation of Interest on Investment…
- 12 CSR 10-2.150 · Tax Exempt Status of United States Government-Related…
- 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 on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity