Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 63: TAXATION OF CORPORATIONS/§ 38A
Massachusetts Statutes

§ 38A — Taxable net income

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 63 TAXATION OF CORPORATIONS
Section 38A. The taxable net income of a 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.

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Nearby Sections

15
§ 38
Determination of net income derived from business carried on within commonwealth
§ 38A
Taxable net income
§ 38AA
Credit against taxes imposed for qualified donation of certified land to public or private conservation agency
§ 38B
Financial institutions and business corporations engaged exclusively in buying, selling, dealing in or holding securities; excise rate
§ 38BB
Credit against taxes imposed for a certified housing development project
§ 38CC
Life Sciences refundable jobs credit
§ 38DD
Credit against excise tax imposed under Secs. 2(b), 2B(b) or 39(b)
§ 38E
Eligible business facility; excise credit
§ 38EE
Community investment tax credit
§ 38F
Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty
§ 38G
Reporting wholly-owned DISC income
§ 38GG
Hiring of qualified veterans; excise tax credit
§ 38H
Alternative energy sources; deduction
§ 38HH
Credit for wages paid to qualified apprentice
§ 38I
Wages deemed compensation paid in commonwealth; deduction; election
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