Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-2.130
Allocation of Taxable Social Security Benefits Between Spouses
Official textsos.mo.gov
(Rescinded March 30, 2024)
AUTHORITY sections 143.031, 143.111, and 143.181, RSMo 1994.
Original rule filed Jan. 15, 1985, effective June 13, 1985. Rescinded:
Filed Aug. 15, 2023, effective March 30, 2024.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 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…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors