There Is a Newer Version of the Massachusetts General Laws
2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 63 TAXATION OF CORPORATIONS
Section 38A Taxable net income
[Text of section effective for tax years beginning on or after January 1, 2009. See 2008, 173, Sec. 101.]
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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