Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 08 - Corporations
Chapter 03 - Election of Certain Small Business Corporations-(S Corporations)
Section 35-3-08-03-101 - Conformity with Internal Revenue Code

35 Miss. Code R. § 3-08-03-101

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Current through June 25, 2024
Section 35-3-08-03-101 - Conformity with Internal Revenue Code

The provisions of section 1361 et seq. (S corporation) of the Internal Revenue Code with respect to definitions, elections, qualifications, special rules, etc., not in direct conflict with the provisions of the Mississippi Income Tax Law of 1952, as amended, shall have full effect and force as to the administration of this regulation.

35 Miss. Code. R. § 3-08-03-101