35 Miss. Code R. § 3-08-03-108.01

Current through June 25, 2024
Section 35-3-08-03-108.01

Mississippi Law does not have a special tax on passive investment income, therefore, the pass-through income to shareholders shall not be reduced by the amount assessed at the federal level, and will not follow the provisions of Section 1375 in this respect.

35 Miss. Code. R. § 3-08-03-108.01