{"data":{"id":"us-ms/miss.-code-ann.-91-9-403","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 91-9-403","heading":"Distribution of amounts to avoid tax liability.","body":"In the administration of any trust which is a “private foundation,” as defined in Section 509 of the United States Internal Revenue Code, or which is a “charitable trust,” as defined in Section 4947(a)(1) of the United States Internal Revenue Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by Section 4942(a) of the United States Internal Revenue Code.","path":["Title 91. Trusts and Estates","Chapter 9. Trusts and Trustees","Article 9. Administration of Private Foundation Trusts, Charitable Trusts, and Split-Interest Trusts."],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.91.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:53Z","sha256":"9a6c0ee32adec454f0bffb2bbe31154f3799bcbf8d8fec05ecab21c8ea599223","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-91-9-401","next":"us-ms/miss.-code-ann.-91-9-405","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}