35 Miss. Code. R. 3-01-10-103
Current through December 10, 2024
When the reportable taxable income of a taxpayer has been decreased by the carryback of a net casualty loss deduction or a net operating loss deduction, the three-year examination period is determined by the tax year in which the loss was incurred.
35 Miss. Code. R. 3-01-10-103