Outside Section 135
Data Current as of: 1/26/2010
Notwithstanding federal income tax treatment to the contrary, for purposes of chapters 62 and 63 of the General Laws, section 382(n) of the Internal Revenue Code, inserted by the American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5, shall have no force or effect in any taxable year.