Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 17 - Rental Allowance and Fair Rental Value of a Parsonage
Section 35-3-02-17-101

A rental allowance must be included in the minister's gross income in the taxable year in which it is received, to the extent that such allowance is not used by the minister during such taxable year for rent of a home, for purchase of a home and for expenses directly related to providing a home. Where the minister rents, purchases or owns a farm or other business property in addition to a home, the portion of the rental allowance expended in connection with the farm or business property shall not be excluded from the minister's gross income.