Chapter 8 - MISSISSIPPI S CORPORATION INCOME TAX ACT
- Section 27-8-1 - Title of chapter
- Section 27-8-3 - Definitions
- Section 27-8-5 - Uniformity with other states' statutes
- Section 27-8-7 - Exemption from Chapter 7 income tax; calculation of shareholders' gross income
- Section 27-8-9 - Character of items received by corporation but accounted for by shareholder
- Section 27-8-11 - Stock basis; adjustments; differences for resident or nonresident shareholders; gifts of stock
- Section 27-8-13 - Carryforwards and carrybacks; accounting for losses and deductions
- Section 27-8-15 - Apportionment of income to shareholder for periods of state residency and nonresidency within same year
- Section 27-8-17 - Treatment of stock or money distributions to resident shareholders
- Section 27-8-19 - Filing of corporate income tax return; when required; information required; composite returns; agreement or payment as to nonresident shareholders
- Section 27-8-21 - Credit for income tax paid by shareholder to another state