Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 3 - Income and FranchiseSubpart 08 - Corporations
Chapter 05 - Foreign Sales Corporations (FSC's)
Section 35-3-08-05-103

35 Miss. Code. R. 3-08-05-103

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Current through October 31, 2024
Section 35-3-08-05-103

Mississippi does follow Federal tax treatment in connection with non-recognition of gain on the transfer of assets from a Domestic International Sales Corporation (DISC) to a Foreign Sales Corporation (FSC).

35 Miss. Code. R. 3-08-05-103