35 Miss. Code R. § 3-02-06-106

Current through May 31, 2024
Section 35-3-02-06-106

If the purchaser includes the amount of an anticipated dividend in the stock purchase price, this will not exempt the purchaser from income tax on the dividend. The added amount is merely part of the purchase price of the stock.

35 Miss. Code. R. § 3-02-06-106

Adopted 1/1/2021