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2011 Directives

  • Working Draft Directive 11-XX: Professionally Managed Funds; Trader Versus Investor Determination

    Personal Income Tax
  • Directive 11-7: Massachusetts Basis of Property Acquired from Decedents Who Died in 2010 or Who Die in 2011 or Thereafter

    Personal Income Tax

  • Directive 11-6: Application of the Deeds Excise to Transfers of Time-Share Interests

    Deeds/Misc

  • Directive 11-5: Seven-Month Extension for Combined Reporting Filers

    Tax Administration
  • Directive 11-4: Application of Sales/Use Tax to Charges of Professional Photographers

    Sales and Use Tax
  • Directive 11-3: Guidance with Respect to G.L. c. 62C, s. 35A Penalties

    Tax Administration
  • Directive 11-2: Sales/Use Taxation of Cellular Telephones in Bundled Transactions

    Sales and Use Tax
  • Directive 11-1: Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report

    Corporate Excise

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