Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 01 - Definitions and Miscellaneous
Chapter 09 - Income Averaging
Section 35-3-01-09-100
Universal Citation: MS Code of Rules 35-3-01-09-100
Current through September 24, 2024
Mississippi law does not authorize income averaging for taxpayers having annual fluctuations in income over several years. Income earned, realized or recognized in the taxable year must be reported in full for that year without the benefit of any method of averaging.
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