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