Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 01 - Definitions and Miscellaneous
Chapter 06 - Period When Deduction Taken
Section 35-3-01-06-102
Universal Citation: MS Code of Rules 35-3-01-06-102
Current through September 24, 2024
The net income shall be determined in accordance with the accounting basis employed by the taxpayer whether it be a fiscal year or a calendar year and in accordance with the method of accounting employed whether it be cash or accrual.
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