Mississippi S Corporation Income Tax Act

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  2. Mississippi Code
  3. Taxation and Finance
  4. Mississippi S Corporation Income Tax Act

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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