35 Miss. Code. R. 3-07-02-101
Current through September 24, 2024
Deductions of a personal nature such as authorized individual non-business itemized deductions, the optional standard deduction and the personal and additional exemptions allowed, shall be allowed only in the ratio that reported Mississippi net income bears to the taxpayer's total net income from all sources for the entire year. In the case of married individuals, the term "taxpayer's total net income" means the total net income of both husband and wife.
35 Miss. Code. R. 3-07-02-101