|MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET|
|TITLE: 830 CMR 63.31.1: Add Back of Interest or Intangible Expense|
|REGULATORY HISTORY: Regulation promulgated June 16, 2006|
|SUMMARY OF REGULATION: This regulation provides the Commissioner of Revenue's interpretation of three recently enacted provisions of the General Laws, M.G.L. c. 63, §§ 31I, 31J, and 31K. These statutory provisions require taxpayers to add back to net income certain otherwise-deductible inter-affiliate intangible and interest expenses, and also provide several exceptions to these general rules.|
|REASON FOR CHANGE: Pursuant to authority granted the Commissioner by G.L. c. 63, §§ 31I, 31K, 31J.|
|Massachusetts Department of Revenue|
|Rulings and Regulations Bureau|
|100 Cambridge Street, 7 th floor|
|Boston, Massachusetts 02114|
|FAX: (617) 626-3290|
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