{"data":{"id":"us-ms/miss.-code-ann.-27-7-103","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-7-103","heading":"Miss. Code Ann. § 27-7-103","body":"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 .","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"65d7490b06b07508f43c8f1723cc53ef3281857f5f2c65e6eaa63e94318677d9","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-101","next":"us-ms/miss.-code-ann.-27-7-105"},"notice":"GroundRules: Original legal text. Not legal advice."}