35 Miss. Admin. Code Pt. III, Subpt. 10, Ch. 02 — Decedent's and Successor's Income

100 The final return of a taxpayer shall be computed on the same method of accounting (cash or
accrual) used by the decedent in the last income tax return filed by him with the State of
Mississippi within the three years immediately preceding the date of his death.

# 1.

Inclusions in Gross Income of Decedent. The amount of all items of gross income
of a decedent which are not properly includible in the taxable period in which his
death occurred or a prior period, shall be included in gross income for the taxable
year received by:
a. The estate of the decedent, if the right to receive the amount is acquired by
the decedent's estate from the decedent;
b. The person who, by reason of the death of the decedent, acquires the right to
receive the amount, if the right to receive the amount is not acquired by the
decedent's estate from the decedent; or,
c. The person who acquires from the decedent the right to receive the amount
by bequest, devises or inheritance, if the amount is received after a
distribution by the decedent's estate of such right.

# 2.

Installment Obligations . If the decedent at the time of his death possessed
installment obligations which were being reported on the installment basis, the
unreported income on such obligations may be reported by the decedent's estate on
the same basis used by the decedent prior to his death or they may be reported and
included in the decedent's final return.

# 3.

Three Years Failure to File. If a deceased taxpayer has not filed a return with the
State of Mississippi within the three years immediately preceding the date of death,
the Commissioner may require that the return be filed on the cash basis.

# 4.

Nonresident Successor. If any successor of a decedent is not a resident of this state,
he is considered for the purposes of this section a nonresident with income subject
to tax in this state.
101 (Reserved)
102 (Reserved)