35 Miss. Code R. § 3-04-02-102

Current through June 25, 2024

Section 35-3-04-02-102 - Self-Employed Retirement Plan

A deduction from gross income in determining adjusted gross income is allowable for amounts contributed by a self-employed individual to a qualified retirement plan which meets the qualifications and restrictions of a plan established under Sections 401-405, IRC, and only to the extent that such contributions are deductible for Federal income tax purposes.

35 Miss. Code. R. § 3-04-02-102