35 Miss. Code R. § 3-05-06-105
Current through May 31, 2024
In making a claim for a net operating loss deduction, the taxpayer must file with its income tax return for the year of such deduction, a concise statement setting forth all material and pertinent facts related thereto; including a detailed schedule showing how the deduction was computed. If more than one net operating loss is being carried over, this schedule must be submitted for each loss year individually.
35 Miss. Code. R. § 3-05-06-105