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the Massachusetts General Laws
2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 63 TAXATION OF CORPORATIONS
Section 42A Taxable net income
Universal Citation:
MA Gen L ch 63 § 42A
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Section 42A. The taxable net income of a foreign 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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