Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-101
Universal Citation: MS Code of Rules 35-3-02-06-101
Current through September 24, 2024
The term "dividend" for the purpose of the Mississippi Income Tax Law means any distribution of property in the ordinary course of business, even though extraordinary in amount, made by a domestic or foreign corporation to its shareholders out of earnings and profit.
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