Mississippi § 27-7-103 - Applicability of provisions of Internal Revenue Code relating to capital losses.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-7-103 — Applicability of provisions of Internal Revenue Code relating to capital losses., with citation guidance and answers to common questions.
§ 27-7-103. Applicability of provisions of Internal Revenue Code relating to capital losses.
All provisions of the Internal Revenue Code of 1986, as amended, in regard to limitations on capital losses, capital loss carrybacks and carryovers and holding periods of property shall be applicable to the provisions of Sections 27-7-95 through 27-7-101.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-7-103
What does Mississippi Code of 1972 Annotated § 27-7-103 cover?
Section 27-7-103 ("Applicability of provisions of Internal Revenue Code relating to capital losses.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-7-103?
A common citation format is "Mississippi Code of 1972 Annotated § 27-7-103" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-7-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.