Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 05 - Business Deductions General
Chapter 02 - Expenditures Attributable to Lobbying, Political Campaigns, Attempts to Influence Legislation, etc., and Certain Advertising
Section 35-3-05-02-102

35 Miss. Code. R. 3-05-02-102

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Current through December 10, 2024
Section 35-3-05-02-102

However, expenses incurred in an attempt to influence the general public, or segments thereof, are nondeductible. This limitation applies to a corporation's attempt to influence its shareholders.

35 Miss. Code. R. 3-05-02-102