35 Miss. Code R. § 3-02-01-104
Current through May 31, 2024
In the case of a taxpayer reporting income on a cash basis, there should be included in gross income only actual and constructive receipts of income. Taxpayers reporting on the accrual basis must include in gross income amounts received by them or accrued to them.
35 Miss. Code. R. § 3-02-01-104