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2020 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 63 - Taxation of Corporations
Section 42a - Taxable Net Income
Universal Citation:
MA Gen L ch 63 § 42a (2020)
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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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