830 CMR, 830 CMR 63.00 - Taxation of corporations
- § 63.29.1 - Credits for Insurance Companies
- § 63.30.2 - Net Operating Loss Deductions and Carry Forward
- § 63.30.3 - Entity Classification under St. 2008, c. 173
- § 63.31.1 - Add Back of Interest or Intangible Expense
- § 63.31N.1 - Massachusetts Property Basis Adjustments
- § 63.32B.1 - Massachusetts Property Basis Adjustments
- § 63.32B.2 - Combined Reporting
- § 63.38.1 - Apportionment of Income
- § 63.38B.1 - Massachusetts Taxation of Security Corporations
- § 63.38.2 - Apportionment of Income of Airlines
- § 63.38.3 - Apportionment of Income of Motor Carriers
- § 63.38.4 - Apportionment of Income of Courier and Package Delivery Services
- § 63.38.7 - Apportionment of Income of Mutual Fund Service Corporations
- § 63.38.8 - Apportionment of Income of Pipeline Companies
- § 63.38.10 - Apportionment of Income of Electric Industry
- § 63.38.11 - Apportionment of Income of Telecommunication Industry
- § 63.38M.1 - Massachusetts Research Credit
- § 63.38N.1 - Economic Opportunity Area Credit
- § 63.38Q.1 - Massachusetts Brownfields Tax Credit
- § 63.38R.1 - Massachusetts Historic Rehabilitation Tax Credit
- § 63.38T.1 - Taxation of Unrelated Business Income of Exempt Organizations
- § 63.38JJ.1 - Disability Employment Tax Credit
- § 63.39.1 - Corporate Nexus
- § 63.42.1 - Section 42 - Application for Alternative Apportionment
Notes
REGULATORY AUTHORITY
830 CMR 63.00: M.G.L. c. 63; c. 14, § 6(1); c. 62C, § 3.
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