{"data":{"id":"us-ms/miss.-code-ann.-27-8-1","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-8-1","heading":"Miss. Code Ann. § 27-8-1","body":"The title of this chapter shall be the “Mississippi S Corporation Income Tax Act.”","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":"9bfcb6871bfc77ab6cf6753668a91e1681a7582aca502580dcca888eef576704","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-7-99","next":"us-ms/miss.-code-ann.-27-8-11"},"notice":"GroundRules: Original legal text. Not legal advice."}