12 CSR 10-2.020
Difference in Basis on December 31, 1972 (Rescinded July 30, 2018)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Rescinded: Filed Jan. 18, 2018, effective July 30, 2018.