"Corporation" defined
Sec. 10. As used in this article, "corporation" includes all
corporations, associations, real estate investment trusts (as defined
in the Internal Revenue Code), joint stock companies, whether
organized for profit or not-for-profit, any receiver, trustee or
conservator thereof, business trusts, Massachusetts trusts, any
proprietorship or partnership taxable under Section 1361 of the
Internal Revenue Code, and any publicly traded partnership that is
treated as a corporation for federal income tax purposes under
Section 7704 of the Internal Revenue Code. The term includes life
insurance companies (as defined in Section 816(a) of the Internal
Revenue Code) and insurance companies subject to tax under Section
831 of the Internal Revenue Code.
(Formerly: Acts 1963(ss), c.32, s.110; Acts 1965, c.233, s.2; Acts
1973, P.L.49, SEC.2.) As amended by P.L.2-1987, SEC.16;
P.L.63-1988, SEC.4; P.L.192-2002(ss), SEC.68.
Last modified: May 28, 2006