Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 10 - Other Entities and Miscellaneous
Chapter 01 - Fiduciaries
Section 35-3-10-01-110
Universal Citation: MS Code of Rules 35-3-10-01-110
Current through September 24, 2024
The provisions of this regulation relating to estates and trusts, fiduciaries and beneficiaries contemplate that the corpus of a trust, or the income therefrom is, within the meaning of the act, no longer to be regarded as that of the grantor. If, by virtue of the nature and purpose of the trust, the corpus or income therefrom remains attributable to the grantor, these provisions do not apply.
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