Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 03 - Gain or Loss on Disposition of Property
Section 35-3-02-03-102
Universal Citation: MS Code of Rules 35-3-02-03-102
Current through September 24, 2024
Certain realized gains or losses on the sale or exchange of property are not included in or deducted from gross income at the time the transaction occurs. Gains or losses from such sales or exchanges are recognized as provided by statute.
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