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.
Miss. Code Ann. § 27-7-103
Applicability of provisions of Internal Revenue Code relating to capital losses
Laws, 1991, ch. 524, § 5, eff from and after January 1, 1992.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.