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 35-3-05-02-104

35 Miss. Code. R. 3-05-02-104

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Current through December 10, 2024
Section 35-3-05-02-104

Deductions otherwise allowable as a business expense shall not be allowed for any amount paid or incurred for admission to any program or event identified with a political candidate or party or if any portion of the proceeds from such program or event inures to or for the use of the party or candidate.

35 Miss. Code. R. 3-05-02-104