Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 08 - Corporations
Chapter 01 - Liquidations and Distributions
- Section 35-3-08-01-100 - Effects on Corporation
- Section 35-3-08-01-101 - Effect on Shareholders
- Section 35-3-08-01-102 - State 338 Election
- Section 35-3-08-01-103 - Stock Sale Treated as Asset Sale
- Section 35-3-08-01-104 - Liquidation of a Subsidiary Into a Parent
- Section 35-3-08-01-105 - Spin-Offs
- Section 35-3-08-01-106 - Collapsible Corporations
- Section 35-3-08-01-107 - Partial liquidation defined
- Section 35-3-08-01-108 - Reserved
- Section 35-3-08-01-109 - Reserved
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