Taxation of Incomes

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Taxation of Incomes

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Section
1

Definitions

Section
2

Gross Income, Adjusted Gross Income and Taxable Income Defined; Classes

Section
3

Taxable Income: Adjusted Gross Income Less Deductions and Exemptions

Section
4

Rates of Tax for Residents, Non-Residents and Corporate Trusts

Section
5

Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust

Section
5a

Taxation of Income Earned by Non-Residents; Regulations; Certain Military Personnel

Section
5b

Repealed, 1973, 723, Sec. 2

Section
5c

Taxation of Unincorporated Homeowners' Association

Section
6

Credits

Section
6a

6b - Repealed, 1971, 555, Sec. 5

Section
6c

Massachusetts State Election Campaign Fund; Voluntary Contributions

Section
6d

Natural Heritage and Endangered Species Fund; Contributions

Section
6e

Organ Transplant Fund; Voluntary Contributions

Section
6f

Gross Income; Determination of Capital Gains; Basis of Property

Section
6g

Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions

Section
6h

Massachusetts United States Olympic Fund; Voluntary Contributions

Section
6i

Low-Income Housing Tax Credit

Section
6j

Massachusetts Historic Rehabilitation Tax Credit

Section
6k

Refunds and Contributions Credited to Massachusetts Military Family Relief Fund

Section
6l

Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations

Section
6m

Contribution of Refund to Homeless Animal Prevention and Care Fund; Annual Report

Section
6n

Repealed, 2012, 224 , Sec. 41a

Section
7

Repealed, 1979, 409, Sec. 4

Section
7a

7b - Repealed, 1971, 555, Sec. 5

Section
8

Repealed, 2008, 173, Sec. 19

Section
9

Estates of Deceased Persons

Section
10

Income From Trust Estates; Deductions

Section
10a

Qualified Funeral Trusts

Section
11

Income Received From Nonresident Trustee

Section
11a

Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding

Section
11b

Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability

Section
12

12a - Repealed, 2004, 262, Sec. 16

Section
13

Application of Sections to All Fiduciaries

Section
14

Applicability to Corporate Trustees

Section
15

Duties of Corporate Trustees

Section
16

Agreement as to Total Tax Due From Trustees

Section
17

Partners Subject to Tax; Distributive Shares; Partners' Separate Returns; Determination of Income; Common Trust Funds

Section
17a

Taxation of Shareholders of S Corporations

Section
18

Repealed, 1976, 415, Sec. 100

Section
19

Repealed, 2008, 173, Sec. 22

Section
20

21 - Repealed, 1966, 698, Sec. 18

Section
21a

Repealed, 1938, 489, Sec. 8

Section
22

To 24 - Repealed, 1976, 415, Sec. 100

Section
25

Individuals, Fiduciaries and Estates Subject to Tax

Section
25a

Repealed, 1971, 555, Sec. 14

Section
26

Repealed, 1976, 415, Sec. 100

Section
27

Repealed, 1956, 128

Section
28

To 33 - Repealed, 1976, 415, Sec. 100

Section
34

Repealed, 1947, 483, Sec. 2

Section
35

To 37b - Repealed, 1976, 415, Sec. 100

Section
38

Repealed, 1953, 654, Sec. 45

Section
39

Repealed, 1976, 415, Sec. 100

Section
40

Repealed, 1961, 251

Section
41

Repealed, 1976, 415, Sec. 100

Section
42

Liability of Fiduciaries

Section
43

To 46 - Repealed, 1976, 415, Sec. 100

Section
47

Repealed, 1930, 416, Sec. 2

Section
48

Repealed, 1976, 415, Sec. 100

Section
49

To 53 - Repealed, 1931, 426, Sec. 184

Section
54

Severability

Section
55

To 60 - Repealed, 1976, 415, Sec. 100

Section
61

Repealed, 1971, 555, Sec. 17

Section
61/2

Medical Device Company Tax Credit; Credit Transfer Program

Section
62

Methods of Accounting; Fiscal Years

Section
63

Installment Transactions

Section
64

Optional Tax Table