35 Miss. Code R. § 3-02-03-104

Current through May 31, 2024

Section 35-3-02-03-104

Tax-free exchanges of property will only be allowed when:

1. The real or personal property of both parties is located within Mississippi.

2. The gain on the exchange is recognized under Section 1031 of the Internal Revenue Code.

35 Miss. Code. R. § 3-02-03-104

Amended 1/1/2020