35 Miss. Code R. § 3-01-03-106
Current through May 31, 2024
Where no accounting basis has been established by the taxpayer, or where the method employed does not clearly reflect income, the Commissioner shall prescribe a method that will clearly reflect income, and the taxpayer for whom the method is prescribed shall be bound by the same until such time as it is shown to the satisfaction of the Commissioner that a method proposed by the taxpayer will reflect such income with equal results.
35 Miss. Code. R. § 3-01-03-106