Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 08 - Corporations
Chapter 03 - Election of Certain Small Business Corporations-(S Corporations)
Section 35-3-08-03-107 - Special rules

35 Miss. Code. R. 3-08-03-107

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Current through August 31, 2024
Section 35-3-08-03-107 - Special rules

The Commissioner will follow the provisions of Section 1371, IRC, and Regulations thereunder, with respect to the special rules applicable to earnings and profits of S corporations.

35 Miss. Code. R. 3-08-03-107