Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 63: TAXATION OF CORPORATIONS/§ 42A
Massachusetts Statutes

§ 42A — Taxable net income

Massachusetts § 42A
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 63TAXATION OF CORPORATIONS

This text of Massachusetts § 42A (Taxable net income) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mass. Gen. Laws ch. 63, § 42A (2026).

Text

Section 42A. The taxable net income of a business corporation allocated or apportioned to this commonwealth under section 38 shall be its net income subject to the tax under this chapter.

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Nearby Sections

3
§ 42
Alternative method of determining net income
§ 42A
Taxable net income
§ 42B
Manufacturing and research and development corporations
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Bluebook (online)
Massachusetts § 42A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63/42A.