Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 42A
Taxable net income
Official textmalegislature.gov
Section 42A. The taxable net income of a business corporation allocated or apportioned to this commonwealth under section 38 shall be its net income subject to the tax under this chapter.
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In this chapter (40 sections)
- 63-38R · Massachusetts historic rehabilitation tax credit
- 63-38RR · Refundable credit under climatetech tax incentive program;…
- 63-38S · Automatic sprinkler system; depreciation deduction
- 63-38SS · Amount of credit for research and development costs under…
- 63-38T · Repealed, 2008, 173, Secs. 82 and 83
- 63-38TT · Refundable jobs credit under climatetech tax incentive program
- 63-38U · Credit for cost of qualifying property; life sciences
- 63-38UU · Credit for wages paid to net-new qualified interns
- 63-38V · Deductions for qualifying clinical testing expenses; certified…
- 63-38W · Credit for qualified research expenses; life sciences
- 63-38X · Credit against taxes imposed on persons filming motion picture…
- 63-38Y · Unrelated business taxable income for certain exempt…
- 63-38Z · Dairy farm tax credit program
- 63-39 · Tax rate
- 63-39A · Tax on business subsidiary corporation
- 63-39B · Repealed, 1924, 26, Sec. 1
- 63-39C · Repealed, 1960, 548, Sec. 8
- 63-40 · Repealed, 1976, 415, Sec. 102
- 63-41 · Repealed, 1966, 698, Sec. 63
- 63-42 · Alternative method of determining net income
- 63-42A · Taxable net income
- 63-42B · Manufacturing and research and development corporations
- 63-42C · Repealed, 1966, 698, Sec. 66
- 63-43 · Repealed, 1945, 735, Sec. 3
- 63-44-to-46 · Repealed, 1976, 415, Sec. 102
- 63-47 · Repealed, 1953, 654, Sec. 60
- 63-48-to-51 · Repealed, 1976, 415, Sec. 102
- 63-52 · Unconstitutionality of excise tax law; effect; revival of…
- 63-52A · Repealed, 2013, 46, Sec. 39
- 63-53 · Repealed, 1976, 415, Sec. 102
- 63-54 · Repealed, 1951, 641, Sec. 2
- 63-55 · Valuation
- 63-56 · Repealed, 1925, 343, Sec. 4
- 63-56A · Repealed, 1966, 698, Sec. 69
- 63-57 · Repealed, 1928, 13, Sec. 2
- 63-58 · Tax rate
- 63-58A · Repealed, 1925, 343, Sec. 6
- 63-59 · Assessment of additional taxes
- 63-60 · Repealed, 1976, 415, Sec. 102
- 63-61-to-66 · Repealed, 1928, 138