References to United States Internal Revenue Code.

Miss. Code Ann. § 79-11-61
in effect
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All references to sections of the United States Internal Revenue Code shall be to such law as it exists as of May 4, 1972.
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.79.htmlFetched: 10/18/2026

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