35 Miss. Code R. § 3-08-03-110.01
Current through June 25, 2024
If the corporation's taxable income is from sources withi n and without Mississippi and would have been apportioned or allocated partly within and partly without Mississippi by the corporation, only that part of taxable income of the corporation assignable to Mississippi shall be considered in reporting distribut ions to nonresidents.
35 Miss. Code. R. § 3-08-03-110.01