35 Miss. Code. R. 3-02-03-104Download PDFCurrent through December 10, 2024Section 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. 3-02-03-104Amended 1/1/2020