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2018 Mississippi Code
Title 27 - Taxation and Finance
Chapter 8 - Mississippi S Corporation Income Tax Act
- § 27-8-1. Title of chapter.
- § 27-8-3. Definitions.
- § 27-8-5. Uniformity with other states’ statutes.
- § 27-8-7. Exemption from Chapter 7 income tax; calculation of shareholders’ gross income.
- § 27-8-9. Character of items received by corporation but accounted for by shareholder.
- § 27-8-11. Stock basis; adjustments; differences for resident or nonresident shareholders; gifts of stock.
- § 27-8-13. Carryforwards and carrybacks; accounting for losses and deductions.
- § 27-8-15. Apportionment of income to shareholder for periods of state residency and nonresidency within same year.
- § 27-8-17. Treatment of stock or money distributions to resident shareholders.
- § 27-8-19. Filing of corporate income tax return; when required; information required; composite returns; agreement or payment as to nonresident shareholders.
- § 27-8-21. Credit for income tax paid by shareholder to another state.
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