35 Miss. Code. R. 3-06-01-103
Current through October 31, 2024
The amount of a casualty loss shall be computed the same for Mississippi purposes as for Federal purposes. Each separate casualty, theft and disaster loss in excess of $100.00 is deductible to the extent that the total losses after the $100.00 deduction per loss exceeds 10% of adjusted gross income.
35 Miss. Code. R. 3-06-01-103