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  6. Title 27 - Taxation and Fin...
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  8. Chapter 8 - Mississippi S Corporation Income Ta...


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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