|
|
Court OpinionsState LawsUS CodeUS Constitution |
Massachusetts General Laws - Employment and Training - Chapter 151a, Section 21Legal Research Home > Massachusetts Lawyer > Employment and Training > Massachusetts General Laws - Employment and Training - Chapter 151a, Section 21 Deductions from income returnable for taxation. Section 21. Contributions made by employers in accordance with this chapter shall be considered ordinary and necessary expenses of the business of the employer, and deductible from gross income from professions, employments, trades or businesses returnable for taxation under chapter sixty-two, or from corporate income returnable for taxation under chapter sixty-three. Last modified: March 19, 2006 |