{"data":{"id":"us-ms/miss.-code-ann.-27-8-9","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-8-9","heading":"Miss. Code Ann. § 27-8-9","body":"The character of any S corporation item taken into account by a shareholder of an S corporation under Section 27-8-7(2) shall be determined as if such item were received or incurred by the S corporation and not its shareholder.","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":"babd34c2e87c59a081944be754d07777b66b13e8911a4ebc7553fdacd9020b21","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-8-7","next":"us-ms/miss.-code-ann.-27-9-1"},"notice":"GroundRules: Original legal text. Not legal advice."}