35 Miss. Code. R. 3-02-17-102
Current through October 31, 2024
Gross income does not include the rental value of a home, including utilities, furnished to a minister as a part of the compensation, or the rental allowance paid to the minister as part of the compensation to the extent such allowance is used by the minister to rent or provide a home. In order to qualify for the exclusion, the home or rental allowance must be provided as compensation for services that are ordinarily the duties of a minister of the gospel.
35 Miss. Code. R. 3-02-17-102