Statutes, codes, and regulations
Mississippi Code 1972
Title 27 - TAXATION AND FINANCEChapter 7 - INCOME TAX AND WITHHOLDING
Article 1 - INCOME TAX
Section 27-7-103 - Applicability of provisions of Internal Revenue Code relating to capital losses

Miss. Code § 27-7-103

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Current through the 2024 Regular Session
Section 27-7-103 - Applicability of provisions of Internal Revenue Code relating to capital losses

All provisions of the Internal Revenue Code of 1986, as amended, in regard to limitations on capital losses, capital loss carrybacks and carryovers and holding periods of property shall be applicable to the provisions of Sections 27-7-95 through 27-7-101.

Miss. Code § 27-7-103

Laws, 1991, ch. 524, § 5, eff. 1/1/1992.