Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 08 - Corporations
Chapter 07 - Consolidated or Combined Returns
Section 35-3-08-07-102 - In General
Section 35-3-08-07-102.01
Universal Citation: MS Code of Rules 35-3-08-07-102.01
Current through September 24, 2024
If no parent-subsidiary relationship exists, the consolidated or combined return will be determined using the income year of the affiliated corporation member expecting to have, on a recurring basis, the largest amount of Mississippi net taxable income.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
