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PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE IX. TAXATION

CHAPTER 63. TAXATION OF CORPORATIONS

TAXATION OF BUSINESS CORPORATIONS
ARTICLE CORPORATIONS.
Chapter 63: Section 38A. Taxable net income

[ Text of section effective until July 3, 2008. For text effective July 3, 2008, see below.]

  Section 38A. The taxable net income of a domestic business corporation allocated or apportioned to this commonwealth under the provisions of section thirty-eight shall be its net income subject to tax under this chapter.

Chapter 63: Section 38A. Taxable net income

[ Text of section as amended by 2008, 173, Sec. 63 effective July 3, 2008 for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101. For text effective until July 3, 2008, see above.]

  Section 38A. The taxable net income of a business corporation allocated or apportioned to this commonwealth under the provisions of section thirty-eight shall be its net income subject to tax under this chapter.