Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 05 - Business Deductions General
Chapter 06 - Net Operating Loss
Section 35-3-05-06-106

35 Miss. Code. R. 3-05-06-106

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Current through January 14, 2025
Section 35-3-05-06-106

The Commissioner will follow Federal Rules, Regulations and Revenue Procedures to the extent they are deemed not contrary to the context and intent of Mississippi Law.

35 Miss. Code. R. 3-05-06-106