In the case of the dissolution of a taxpayer there shall be allowed as deductions for the taxable period in which the taxpayer dissolved, regardless of the fact that the taxpayer may have kept its books and made its returns on the basis of cash receipts and disbursements, amounts accrued up to the date of dissolution if not otherwise properly allowable in respect of such period or a prior period under this chapter. [1955 c.205 § 3]

[1969 c.600 3,4,6; 1973 c.402 § 22; 1981 c.705 § 4; 1983 c.162 § 32; renumbered 317.655]

[1969 c.600 § 7; 1983 c.162 § 33; renumbered 317.660]

[Repealed by 1959 c.389 § 1 (317.206 enacted in lieu of 317.205)]

[1959 c.389 § 2 (enacted in lieu of 317.205); subsection (4) derived from 1959 c.389 § 11; 1971 c.283 § 3; repealed by 1983 c.162 § 57]

[Repealed by 1983 c.162 § 57]

[Amended by 1953 c.385 § 9; 1957 c.338 § 1; part of subsections (10) and (11) of 1957 Replacement Part derived from 1957 c.338 § 3; repealed by 1959 c.389 § 3 (317.216 enacted in lieu of 317.215)]

[1959 c.389 § 4 (enacted in lieu of 317.215); last sentence derived from 1959 c.389 § 11; 1969 c.103 § 2; 1969 c.493 § 92; 1971 c.283 § 4; 1977 c.866 § 5; repealed by 1983 c.162 § 57]

[Amended by 1953 c.385 § 9; 1975 c.650 § 3; 1977 c.795 § 13; repealed by 1983 c.162 § 57]

[Amended by 1981 c.705 § 5; repealed by 1983 c.162 § 57]

[1969 c.681 § 6; repealed by 1983 c.162 § 57]

[Amended by 1953 c.385 § 9; repealed by 1959 c.389 § 5 (317.231 enacted in lieu of 317.230)]

[1959 c.389 § 6 (enacted in lieu of 317.230); subsection (9) derived from 1959 c.389 § 11; repealed by 1983 c.162 § 57]

[Repealed by 1959 c.389 § 7 (317.236 enacted in lieu of 317.235 and 317.240)]

[1959 c.389 § 8 (enacted in lieu of 317.235 and 317.240); subsection (7) derived from 1959 c.389 § 11; repealed by 1983 c.162 § 57]

[1965 c.460 § 2; 1981 c.812 § 3; repealed by 1983 c.162 § 57]

[1965 c.460 3,4; repealed by 1981 c.812 § 4]

[Repealed by 1959 c.389 § 7 (317.236 enacted in lieu of 317.235 and 317.240)]

[1959 c.389 § 10 (enacted in lieu of 317.242); subsection (4) derived from 1959 c.389 § 11; 1969 c.493 § 93; repealed by 1983 c.162 § 57]

[1953 c.385 § 9; repealed by 1959 c.389 § 9 (317.241 enacted in lieu of 317.242)]

[Repealed by 1983 c.162 § 57]

[1955 c.354 § 2; 1957 c.338 § 2; part of subsection (4) derived from 1957 c.338 § 3; subsection (5) enacted as 1963 c.180 § 2; 1969 c.128 § 1; repealed by 1983 c.162 § 57]

[1971 c.283 § 2; repealed by 1983 c.162 § 57]

[1953 c.385 § 9; 1975 c.705 § 5; repealed by 1983 c.162 § 57]

[Amended by 1953 c.385 § 9; repealed by 1975 c.705 § 12]

[1965 c.154 § 4; 1969 c.493 § 94; 1979 c.580 § 1; repealed by 1983 c.162 § 57]

[1965 c.178 § 4; repealed by 1983 c.162 § 57]

[Amended by 1953 c.385 § 9; 1979 c.517 § 1; repealed by 1983 c.162 § 57]

[1955 c.609 § 2; 1979 c.517 § 2; repealed by 1983 c.162 § 57]

MODIFICATIONS TO TAXABLE INCOME