There is a newer version of the Mississippi Code
2013 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 7 - INCOME TAX AND WITHHOLDING
Article 1 - INCOME TAX
§ 27-7-103 - Applicability of provisions of Internal Revenue Code relating to capital losses
MS Code § 27-7-103 (2013) What's This?
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.
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