Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 38A
Taxable net income
Official textmalegislature.gov
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.
Source: view the official text
In this chapter (40 sections)
- 63-31F · Vanpool vehicle registration; fee
- 63-31H · Definitions; state low-income housing tax credit; eligibility;…
- 63-31I · Transactions with related members; adding back of certain…
- 63-31J · Deductible interest; interest paid to related member;…
- 63-31K · Deductible interest; adjustments; applicability
- 63-31L · Repealed, 2021, 68, Sec. 4
- 63-31M · Life sciences tax credit
- 63-31N · Determination of gross income; adjustment to federal gross…
- 63-32 · Repealed, 2008, 173, Sec. 47
- 63-32A · Repealed, 1960, 548, Sec. 5
- 63-32B · Combined reporting; corporations subject to combination;…
- 63-32C · Maximum amount of credits; carryover
- 63-32D · S corporations; net income measure
- 63-32E · Application and refund of credits earned under Sec. 38X;…
- 63-33 · Repealed, 2008, 173, Sec. 55
- 63-34 · Repealed, 1960, 548, Sec. 6
- 63-34A · Repealed, 1924, 26, Sec. 1
- 63-35-36 · Repealed, 1976, 415, Sec. 102
- 63-37 · Repealed, 1966, 698, Sec. 57
- 63-38 · Determination of net income derived from business carried on…
- 63-38A · Taxable net income
- 63-38AA · Credit against taxes imposed for qualified donation of…
- 63-38B · Financial institutions and business corporations engaged…
- 63-38BB · Credit against taxes imposed for a certified housing…
- 63-38C · Repealed, 2008, 173, Sec. 66
- 63-38CC · Life Sciences refundable jobs credit
- 63-38D · Deduction of expenditures for industrial waste treatment or…
- 63-38DD · Credit against excise tax imposed under Secs. 2(b), 2B(b) or…
- 63-38E · Eligible business facility; excise credit
- 63-38EE · Community investment tax credit
- 63-38F · Deduction from net income for compensation paid to individuals…
- 63-38FF · Repealed, 2012, 224, Sec. 56A
- 63-38G · Reporting wholly-owned DISC income
- 63-38GG · Hiring of qualified veterans; excise tax credit
- 63-38H · Alternative energy sources; deduction
- 63-38HH · Credit for wages paid to qualified apprentice
- 63-38I · Wages deemed compensation paid in commonwealth; deduction;…
- 63-38II · Cranberry production
- 63-38J · Qualified research contribution deduction
- 63-38JJ · Tax credits for qualified employees with disabilities