Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-107

Devises, for income tax purposes, must report the income derived from the realty devised to them for all taxable periods subsequent to the testator's death, except in cases where a trustee or conservator is duly appointed to take possession of the realty pending the outcome of a judicial proceeding or action. In such case, the income from the realty would be properly taxable, pending the contest, to the fiduciary as the income of property held in trust under the provisions of the act.