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57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-7-1 Citation of article
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This article may be cited as the Income Tax Law of 1952.
Miss. Code Ann. § 27-7-101 Other definitions relating to capital gains and losses
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The definition of the terms “short-term capital gain,” “short-term capital loss,” “long-term capital gain,” “long-term capital loss,” “net short-term capital gain,” “net short-term capital loss,” “net long-term capital gain,” “net long-term capital loss,” “capital gain net income…
Miss. Code Ann. § 27-7-103 Applicability of provisions of Internal Revenue Code relating to capital losses
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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. § 27-7-105 Penalty on underpayment of taxes attributable to fraud
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(1) If any part of any underpayment of tax required to be shown on a return required by this chapter or if any underpayment is finally assessed due to failure to file a return required by this chapter is due to fraud, there shall be added to the tax an amount equal to seventy-fiv…
