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Massachusetts General Laws - Taxation of Corporations - Chapter 63, Section 38A

Legal Research Home > Massachusetts Lawyer > Taxation of Corporations > Massachusetts General Laws - Taxation of Corporations - Chapter 63, Section 38A

Taxable net income.

Section 38A. The taxable net income of a domestic 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.

Last modified: March 26, 2006