Go to Mass.gov home.
  • State Offices & Courts
  • State A-Z Topics
  • State Forms

No Active Alerts

  • Skip to main content
  • Resize textA A
  •  
    Translation Disabled
The Official Website of the Department of Revenue (DOR)
Department of Revenue
  • About DOR

Main Menu

  • Individuals
  • The current page belongs to the main category of Businesses
  • Tax Professionals
  • Taxes & Rates
  • Child Support
  • Local Officials
  • Tax Forms
  • E-Services

Breadcrumbs

  1. Home
  2. Businesses
  3. Help & Resources
  4. Legal Library
  5. Regulations
  6. 63.00: Taxation of Corporations

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

© 2013 Commonwealth of Massachusetts.
Mass.Gov® is a registered service mark of the Commonwealth of Massachusetts.

  • Site Policies
  • Contact Us