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 35-3-08-07-102.02
Universal Citation: MS Code of Rules 35-3-08-07-102.02
Current through September 24, 2024
Generally, a newly organized affiliated corporate member will be, if eligible, included within the group filing the consolidated return in the year organized.
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