Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 06 - Dividend Income
Section 35-3-02-06-106
Universal Citation: MS Code of Rules 35-3-02-06-106
Current through September 24, 2024
If the purchaser includes the amount of an anticipated dividend in the stock purchase price, this will not exempt the purchaser from income tax on the dividend. The added amount is merely part of the purchase price of the stock.
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