35 Miss. Admin. Code Pt. III, Subpt. 2, Ch. 14 — Strike Benefits

100 Amounts paid by an organized union as unemployment benefits to its unemployed
members are taxable if the benefits come out of union dues. If union members make
special payments to a fund, unemployment benefits received from the fund are includible in
gross income only to the extent they exceed the recipient's contributions. The amounts paid
into the fund are not deductible.
101 (Reserved)
102 (Reserved)