35 Miss. Code R. § 3-04-02-100
Current through June 25, 2024
An adjustment to gross income for contributions to a tax-sheltered annuity may be claimed for Mississippi income tax purposes only to the extent permitted for Federal Income Tax purposes. The Commissioner will, therefore, follow the Federal Rules, Regulations and Revenue Procedure issued under Section 403(b), IRC, and such other Federal Rules and Regulations relating to contributions to tax-sheltered annuities as are deemed not contrary to the context and intent of Mississippi Law.
35 Miss. Code. R. § 3-04-02-100