35 Miss. Code R. § 3-03-05-100

Current through May 31, 2024
Section 35-3-03-05-100

Mississippi law excludes from the definition of "Gross Income" the proceeds of life insurance policies and contracts paid upon the death of the insured. Mississippi does not limit the exclusion on any death benefit paid by or for the employer of the deceased employee.

35 Miss. Code. R. § 3-03-05-100