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Mississippi S Corporation Income Tax Act
Law
Mississippi Code
Taxation and Finance
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