12 CSR 10-2.720
The following material is incorporated into this rule by reference: 1) Office of the Law Revision Counsel of the House of Representatives, Internal Revenue Code, Title 26 U.S. Code, sections 105 and 106 (Washington: Government Printing Office, 1988). In accordance with section 536.031(4), RSMo, the full text of material incorporated by reference will be made available to any interested person at the Office of the Secretary of State and the headquarters of the adopting state agency.
*Original authority: 143.961, RSMo 1972.