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63.00: Taxation of Corporations

  • 830 CMR 63.29.1 Credits for Insurance Companies


  • 830 CMR 63.30.1 Liabilities in Determining the Net Worth of Intangible Property Corporations


  • 830 CMR 63.30.2 Net Operating Loss Deductions and Carryover


  • 830 CMR 63.30.3: Entity Classification under St. 2008, c. 173


  • 830 CMR 63.30.3: Reg Fact Sheet


  • 830 CMR 63.31.1 Add Back of Interest or Intangible Expense


  • 830 CMR 63.31.1: Reg Fact Sheet


  • 830 CMR 63.32B.1 Combined Returns of Income


  • 830 CMR 63.32B.2: Combined Reporting pdf format of 			830 CMR 63.32B.2: Combined Reporting


  • 830 CMR 63.32B.2: Reg Fact Sheet


  • 830 CMR 63.38.1 Apportionment of Income


  • 830 CMR 63.38.1: Reg Fact Sheet


  • 830 CMR 63.38.2 Apportionment of Income of Airline Corporations


  • 830 CMR 63.38.3 Apportionment of Income of Motor Carriers


  • 830 CMR 63.38.4 Apportionment of Income of Courier and Package Delivery Services


  • 830 CMR 63.38.7 Apportionment of Income of Mutual Fund Service Corporations


  • 830 CMR 63.38.7: Reg Fact Sheet


  • 830 CMR 63.38.8 Apportionment of Income of Pipeline Companies


  • 830 CMR 63.38.8: Reg Fact Sheet


  • 830 CMR 63.38.10: Apportionment of Income of Electric Industry


  • 830 CMR 63.38.10: Reg Fact Sheet


  • 830 CMR 63.38.11: Apportionment of Income of Telecommunications Industry


  • 830 CMR 63.38.11: Reg Fact Sheet


  • 830 CMR 63.38B.1 Massachusetts Taxation of Security Corporations


  • 830 CMR 63.38B.1: Reg Fact Sheet


  • 830 CMR 63.38G.2 Foreign Sales Corporations and Interest Charge DISCs


  • 830 CMR 63.38M.1: Massachusetts Research Credit


  • 830 CMR 63.38N.1 Economic Opportunity Area Credit


  • 830 CMR 63.38N.1: Reg Fact Sheet


  • 830 CMR 63.38R.1 Historic Rehabilitation Tax Credit


  • 830 CMR 63.38R.1: Reg Fact Sheet


  • 830 CMR 63.38T.1: Taxation of Unrelated Business Income of Exempt Organizations


  • 830 CMR 63.38T.1: Reg Fact Sheet


  • 830 CMR 63.39.1 Corporate Nexus


  • Nexus Questionnaire for Corporations


  • 830 CMR 63.42.1: Section 42 Method of Apportionment



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