General Index

INCOME TAX (STATE)

Business development exemptions, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Carryforward and carryback, 314.762

INCOME TAX (STATE)

Credits, 314.772

INCOME TAX (STATE)

Definitions, 314.761

INCOME TAX (STATE)

S corporations (Cont.)

INCOME TAX (STATE)

Disclosure, S corporation items to shareholder, 314.770

INCOME TAX (STATE)

Distributions by corporation, treatment, 314.764

INCOME TAX (STATE)

Elections, S corporation or shareholder, 314.768

INCOME TAX (STATE)

Employee fringe benefits, 314.765

INCOME TAX (STATE)

Foreign income, 314.765

INCOME TAX (STATE)

Internal Revenue Code, application, 314.762

INCOME TAX (STATE)

Passive income, tax on excess net passive income, 314.767

INCOME TAX (STATE)

Pro rata share, corporation income, nonresident shareholder, 316.118

INCOME TAX (STATE)

Recapture of LIFO benefits, 314.771

INCOME TAX (STATE)

Representation before Department of Revenue, 305.239, 305.494

INCOME TAX (STATE)

Rural employment incentives, 285C.495 et seq., 316.778

INCOME TAX (STATE)

Shareholder income, taxation, computation and character of income, 314.763

INCOME TAX (STATE)

Tax rates, qualifying income, 316.043, 316.044

INCOME TAX (STATE)

Sales factor, apportionment, see Uniform Division of Income for Tax Purposes Act, this topic

See UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT

INCOME TAX (STATE)

Sales taxes, modification of federal taxable income, 316.821

INCOME TAX (STATE)

Scholarship awards, housing expenses, modification of federal taxable income, 316.846

INCOME TAX (STATE)

Scholarships, employees and dependents, employer tax credit program, 315.237, 348.616, 348.618, 348.621

INCOME TAX (STATE)

Seamen

INCOME TAX (STATE)

Nonresident income, 316.127

INCOME TAX (STATE)

Withholding exemption, certain, 316.162

INCOME TAX (STATE)

Secrecy provisions, 9.565, 305.193, 305.686, 305.806, 314.835, 314.840, 314.843, 314.991

INCOME TAX (STATE)

Self-Employment Contribution Act, taxes paid pursuant, federal income tax, 316.685

INCOME TAX (STATE)

Semiconductor research, credit, 315.518, 315.519, 315.522

INCOME TAX (STATE)

Senior citizens

INCOME TAX (STATE)

Additional standard deduction, 316.695

INCOME TAX (STATE)

Costs in lieu of nursing home care, credit, 316.147, 316.148, 316.149

INCOME TAX (STATE)

Elderly or permanent disability credit, 316.087

INCOME TAX (STATE)

Low-income tax navigation and assistance grant program, 409.711

INCOME TAX (STATE)

Medical expenses, subtraction, 316.693

INCOME TAX (STATE)

Retirement, see Retirement and pensions, this topic

See RETIREMENT AND PENSIONS

INCOME TAX (STATE)

Service of process, 305.415

INCOME TAX (STATE)

Seven-year statute, 314.415

INCOME TAX (STATE)

Severance pay, investing in small business, subtraction, 316.856

INCOME TAX (STATE)

Shelters, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Short line railroads, credit

INCOME TAX (STATE)

(Generally), 315.593

INCOME TAX (STATE)

Certification, 315.595, 315.597, 315.599

INCOME TAX (STATE)

Definitions, 315.591

INCOME TAX (STATE)

Fees, 315.599

INCOME TAX (STATE)

Limit on total amount, 315.603

INCOME TAX (STATE)

Transfer of credit, 315.593

INCOME TAX (STATE)

Signature on returns, verified statement to be attached, 305.810

INCOME TAX (STATE)

Significant hardship, defined (Taxpayer Advocate), 305.801

INCOME TAX (STATE)

Situs

INCOME TAX (STATE)

Deferral of recognition of gain, requirement for, 316.680

INCOME TAX (STATE)

Income within state, 314.280

INCOME TAX (STATE)

Reacquisition of property, 316.680

INCOME TAX (STATE)

Small business corporations, see S corporations, this topic

See S CORPORATIONS

INCOME TAX (STATE)

Small businesses, investing severance pay in, subtraction, 316.856

INCOME TAX (STATE)

Soccer referees, independent contractor status, 314.015, 670.610

INCOME TAX (STATE)

Social Security

INCOME TAX (STATE)

Benefits not income, CONST. IX §9

INCOME TAX (STATE)

Benefits, subtraction from federal taxable income, 316.054

INCOME TAX (STATE)

Federal income tax, deduction, 316.685

INCOME TAX (STATE)

Solar energy, see Renewable energy, credits, this topic

See RENEWABLE ENERGY, CREDITS

INCOME TAX (STATE)

Solid waste facilities, credits, see Pollution control facilities tax credit, this topic

See POLLUTION CONTROL FACILITIES TAX CREDIT

INCOME TAX (STATE)

Spouses

INCOME TAX (STATE)

Amount of tax, 316.042

INCOME TAX (STATE)

Election, change, 316.462

INCOME TAX (STATE)

Joint declaration, 316.567

INCOME TAX (STATE)

Joint returns, 316.367

INCOME TAX (STATE)

Nonresident, 316.122

INCOME TAX (STATE)

Omission attributable to one spouse (innocent spouse rule), liability of other, 316.369

INCOME TAX (STATE)

Related taxpayer, defined, 314.105

INCOME TAX (STATE)

Returns

INCOME TAX (STATE)

(Generally), 316.367

INCOME TAX (STATE)

Domestic relations proceedings, 107.089, 107.408

INCOME TAX (STATE)

Nonresidents, 316.122

INCOME TAX (STATE)

Severe disability, spouse, additional personal exemption credit, 316.765

INCOME TAX (STATE)

Support, see SUPPORT OF DEPENDENTS

See SUPPORT OF DEPENDENTS

INCOME TAX (STATE)

Surviving spouses, 316.042

INCOME TAX (STATE)

Standard deduction, 316.695

INCOME TAX (STATE)

State Treasurer, to receive collected revenue, 305.760, 316.502

INCOME TAX (STATE)

Statistics, preparing, 314.835, 314.850

INCOME TAX (STATE)

Statute of limitations, see Limitation of actions and proceedings, this topic

See LIMITATION OF ACTIONS AND PROCEEDINGS

INCOME TAX (STATE)

Stock-bonus plan, modification of taxable income, 316.695

INCOME TAX (STATE)

Strategic investment program, tax revenue determinations, 285C.635

INCOME TAX (STATE)

Stumpage, price of, information returns, 314.360

INCOME TAX (STATE)

Subchapter S corporations, see S corporations, this topic

See S CORPORATIONS

INCOME TAX (STATE)

Subpoenas

INCOME TAX (STATE)

Issued by department, 305.190, 314.415

INCOME TAX (STATE)

Issued by Tax Court, 305.420

INCOME TAX (STATE)

Substantiation, waiver, rules, 315.063

INCOME TAX (STATE)

Subtractions, see Modification of federal taxable income, this topic

See MODIFICATION OF FEDERAL TAXABLE INCOME

INCOME TAX (STATE)

Suits, see Actions and proceedings, this topic

See ACTIONS AND PROCEEDINGS

INCOME TAX (STATE)

Supplementary, requiring, 314.370

INCOME TAX (STATE)

Support of dependents, see SUPPORT OF

See SUPPORT OF

INCOME TAX (STATE)

DEPENDENTS

INCOME TAX (STATE)

Supreme Court, see Appeal and review, this topic

See APPEAL AND REVIEW

INCOME TAX (STATE)

Surviving spouses, 316.042

INCOME TAX (STATE)

Suspension of collection, 305.155

INCOME TAX (STATE)

Tax consultants and preparers, see TAX CON-

See TAX CON-

INCOME TAX (STATE)

SULTANTS AND PREPARERS, generally

INCOME TAX (STATE)

Tax expenditures (generally), see TAXATION

See TAXATION

INCOME TAX (STATE)

Tax Reform Act of 1986, federal, application, 316.024