35 Miss. Code R. § 3-05-06-104
Current through May 31, 2024
Taxpayers who under applicable provisions of the statute are allowed or required to exclude income earned from sources outside of Mississippi, and taxpayers who are required to use formulas in determining Mississippi taxable net income shall determine Mississippi net operating losses in the same manner as Mississippi taxable net income is determined.
35 Miss. Code. R. § 3-05-06-104