PocketLaw | Massachusetts General Laws | Taxation of Corporations

Taxation of Corporations

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Definitions

Financial Institutions; Excise Rate

Financial Institutions; Determination of Net Income

S Corporations; Excise Rate; Determining Factors of Amount

4 - Repealed, 1976, 415, Sec. 102

6 - Repealed, 1934, 323, Sec. 1

Effect of Assessment on Other Levies

To 10b - Repealed, 1925, 343, Sec. 1

Repealed, 1984, 485, Sec. 3

Repealed, 1966, 14, Sec. 12

Repealed, 1976, 415, Sec. 102

Repealed, 1931, 426, Sec. 6

Repealed, 1984, 485, Sec. 4

Repealed, 1984, 485, Sec. 5

Repealed, 1984, 485, Sec. 6

Repealed, 1990, 499, Sec. 11

Repealed, 1976, 415, Sec. 102

Repealed, 1966, 14, Sec. 15

Premiums Subject to Taxation; Rate

Additional Tax on Foreign Companies

Domestic Companies Other Than Life; Premiums Subject to Taxation; Rate

Domestic Companies; Annual Total Gross Investment Income Earned Tax

Investment Privilege Excise; Net Investment Income

Credit Against Investment Privilege Excise

Gains, Determination for Investment Privilege Excise Purposes; Definitions

Foreign Companies; Premiums Subject to Taxation; Rate

Deductions

Retaliatory Taxes; Applicability and Reciprocal Exemption; Definition

Repealed, 1976, 415, Sec. 102

Examination of Records

Repealed, 1976, 415, Sec. 102

Payment; Time; Basis for Liability

Liability for Taxes

Fire and Marine Companies; Tax on Underwriting Profit; Computation

Taxation of Reciprocal or Inter-Insurance Exchange Agents

Life Insurance Companies; Credits Against Taxes Imposed by Secs. 20 and 22

Property and Casualty Insurance Companies; Taxes on Premiums; Credits Against Taxes Imposed by Secs. 22 and 23

Definitions; Property and Casualty Insurance Companies; Retaliatory Taxes; Credits Against Taxes Imposed by Sec. 22

Definitions; Value of Tangible Property; Net Worth

Repealed, 1966, 698, Sec. 52

Repealed, 1962, 756, Sec. 4

Investment Credit for Certain Corporations; Limitations

Repealed, 2008, 173, Sec. 44

Credit for Certain Corporations; Increase in Number of Full-Time Employees

Definitions Applicable to Secs. 31d to 31f

Credit for Company Shuttle Van Purchase or Lease Expenses

Vanpool Vehicle Registration; Fee

Expired. See 1988, 236, Sec. 43

Definitions; State Low-Income Housing Tax Credit; Eligibility; Allocation; Recapture

Transactions With Related Members; Adding Back of Certain Deductions

Deductible Interest; Interest Paid to Related Member; Taxpayer's Burden to Show Disallowance of Deduction Unreasonable

Deductible Interest; Adjustments; Applicability

Medical Device Company Tax Credit; Credit Transfer Program

Life Sciences Tax Credit

Determination of Gross Income; Adjustment to Federal Gross Income

Repealed, 2008, 173, Sec. 47

Repealed, 1960, 548, Sec. 5

Combined Reporting; Corporations Subject to Combination; Apportionment of Income; Joint and Several Liability; Regulations; Affiliated Group Election

Maximum Amount of Credits; Carryover

S Corporations; Net Income Measure

Application and Refund of Credits Earned Under Sec. 38x; Substantiation of Claims; Regulations

Repealed, 2008, 173, Sec. 55

Repealed, 1960, 548, Sec. 6

Repealed, 1924, 26, Sec. 1

36 - Repealed, 1976, 415, Sec. 102

Repealed, 1966, 698, Sec. 57

Determination of Net Income Derived From Business Carried on Within Commonwealth

Taxable Net Income

Credit Against Taxes Imposed for Qualified Donation of Certified Land to Public or Private Conservation Agency

Financial Institutions and Business Corporations Engaged Exclusively in Buying, Selling, Dealing in or Holding Securities; Excise Rate

Credit Against Taxes Imposed for a Certified Housing Development Project

Repealed, 2008, 173, Sec. 66

Life Sciences Refundable Jobs Credit

Deduction of Expenditures for Industrial Waste Treatment or Air Pollution Control Facilities

Credit Against Excise Tax Imposed Under Secs. 2(b), 2b(b) or 39(b)

Eligible Business Facility; Excise Credit

Community Investment Tax Credit

Deduction From Net Income for Compensation Paid to Individuals Employed by Eligible Business Facility Domiciled in Present or Former Eligible Section of Substantial Poverty

Repealed, 2012, 224, Sec. 56a

Reporting Wholly-Owned Disc Income

Hiring of Qualified Veterans; Excise Tax Credit

Alternative Energy Sources; Deduction

Credit for Wages Paid to Qualified Apprentice

Wages Deemed Compensation Paid in Commonwealth; Deduction; Election

Qualified Research Contribution Deduction

Repealed, 1985, 188, Sec. 10a

Natural Heritage and Endangered Species Fund; Contributions

Credit Against Amount of Excise Due; Research Expenses

Economic Development Incentive Program; Tax Credit for Certified Projects

Economic Target Areas; Tax Deduction for Renovation of Abandoned Buildings

Harbor Maintenance Taxes; Credit

Environmental Response Actions; Credit

Massachusetts Historic Rehabilitation Tax Credit

Automatic Sprinkler System; Depreciation Deduction

Repealed, 2008, 173, Secs. 82 and 83

Credit for Cost of Qualifying Property; Life Sciences

Deductions for Qualifying Clinical Testing Expenses; Certified Life Sciences Company

Credit for Qualified Research Expenses; Life Sciences

Credit Against Taxes Imposed on Persons Filming Motion Picture for Employment of Persons Within Commonwealth in Connection With Filming or Production

Unrelated Business Taxable Income for Certain Exempt Corporations

Dairy Farm Tax Credit Program

Tax Rate

Tax on Business Subsidiary Corporation

Repealed, 1924, 26, Sec. 1

Repealed, 1960, 548, Sec. 8

Repealed, 1976, 415, Sec. 102

Repealed, 1966, 698, Sec. 63

Alternative Method of Determining Net Income

Taxable Net Income

Manufacturing and Research and Development Corporations

Repealed, 1966, 698, Sec. 66

Repealed, 1945, 735, Sec. 3

To 46 - Repealed, 1976, 415, Sec. 102

Repealed, 1953, 654, Sec. 60

To 51 - Repealed, 1976, 415, Sec. 102

Unconstitutionality of Excise Tax Law; Effect; Revival of Former Act

Repealed, 2013, 46, Sec. 39

Repealed, 1976, 415, Sec. 102

Repealed, 1951, 641, Sec. 2

Valuation

Repealed, 1925, 343, Sec. 4

Repealed, 1966, 698, Sec. 69

Repealed, 1928, 13, Sec. 2

Tax Rate

Repealed, 1925, 343, Sec. 6

Assessment of Additional Taxes

Repealed, 1976, 415, Sec. 102

To 66 - Repealed, 1928, 138

Assessment; Rate; Return; Deductions

Effect on Other Taxes

Conflict Between Local and State Valuations; Remedy

Repealed, 1976, 415, Sec. 102

Exemption From Excise Under Sec. 39 for Certain Business Corporations

Inspection of Records; Examination of Officers

To 76a - Repealed, 1976, 415, Sec. 102

78 - Repealed, 1930, 416, Sec. 2

Penalty for Failure to Make Return for Corporate Franchise Tax

Collection of Penalties

Local Taxation, Defined