Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 62, § 47
Repealed, 1930, 416, Sec. 2
Official textmalegislature.gov
Source: view the official text
In this chapter (40 sections)
- 62-10 · Income from trust estates; deductions
- 62-10A · Qualified funeral trusts
- 62-11 · Income received from nonresident trustee
- 62-11A · Income from pooled income funds and charitable remainder…
- 62-11B · Pooled income funds and charitable remainder annuity trusts or…
- 62-12-12A · Repealed, 2004, 262, Sec. 16
- 62-13 · Application of sections to all fiduciaries
- 62-14 · Applicability to corporate trustees
- 62-15 · Duties of corporate trustees
- 62-16 · Agreement as to total tax due from trustees
- 62-17 · Partners subject to tax; distributive shares; partners'…
- 62-17A · Taxation of shareholders of S corporations
- 62-18 · Repealed, 1976, 415, Sec. 100
- 62-19 · Repealed, 2008, 173, Sec. 22
- 62-20-21 · Repealed, 1966, 698, Sec. 18
- 62-21A · Repealed, 1938, 489, Sec. 8
- 62-22-to-24 · Repealed, 1976, 415, Sec. 100
- 62-25 · Individuals, fiduciaries and estates subject to tax
- 62-25A · Repealed, 1971, 555, Sec. 14
- 62-26 · Repealed, 1976, 415, Sec. 100
- 62-27 · Repealed, 1956, 128
- 62-28-to-33 · Repealed, 1976, 415, Sec. 100
- 62-34 · Repealed, 1947, 483, Sec. 2
- 62-35-to-37B · Repealed, 1976, 415, Sec. 100
- 62-38 · Repealed, 1953, 654, Sec. 45
- 62-39 · Repealed, 1976, 415, Sec. 100
- 62-40 · Repealed, 1961, 251
- 62-41 · Repealed, 1976, 415, Sec. 100
- 62-42 · Liability of fiduciaries
- 62-43-to-46 · Repealed, 1976, 415, Sec. 100
- 62-47 · Repealed, 1930, 416, Sec. 2
- 62-48 · Repealed, 1976, 415, Sec. 100
- 62-49-to-53 · Repealed, 1931, 426, Sec. 184
- 62-54 · Severability
- 62-55-to-60 · Repealed, 1976, 415, Sec. 100
- 62-61 · Repealed, 1971, 555, Sec. 17
- 62-61-2 · Repealed, 2021, 68, Sec. 2
- 62-62 · Methods of accounting; fiscal years
- 62-63 · Installment transactions
- 62-64 · Optional tax table