Chapter 8 - Mississippi S Corporation Income Tax Act.
- 27-8-1 - Title of chapter.
- 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.
- 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.