35 Miss. Code R. § 3-08-06-301.04
Current through June 25, 2024
Transactions between affiliated taxpayers, groups, or parties shall be calculated on an arms-length basis. Transactions determined not to be at fair market value may be recomputed on review of such transactions or the Commissioner may prescribe an alternate method of reporting by the taxpayer.
35 Miss. Code. R. § 3-08-06-301.04