Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-104
Universal Citation: MS Code of Rules 35-3-02-06-104
Current through September 24, 2024
In order for dividend interest from a domestic mutual building and loan association to be excluded from gross income, it must be clearly shown to the satisfaction of the Commissioner that such dividend received has been used to reduce the total interest paid.
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