Code of Massachusetts Regulations
830 CMR - DEPARTMENT OF REVENUE
Title 830 CMR 63.00 - Taxation of corporations
- Section 63.29.1 - Credits for Insurance Companies
- Section 63.30.2 - Net Operating Loss Deductions and Carry Forward
- Section 63.30.3 - Entity Classification under St. 2008, c. 173
- Section 63.31.1 - Add Back of Interest or Intangible Expense
- Section 63.31N.1 - Massachusetts Property Basis Adjustments
- Section 63.32B.1 - Massachusetts Property Basis Adjustments
- Section 63.32B.2 - Combined Reporting
- Section 63.38.1 - Apportionment of Income
- Section 63.38B.1 - Massachusetts Taxation of Security Corporations
- Section 63.38.2 - Apportionment of Income of Airlines
- Section 63.38.3 - Apportionment of Income of Motor Carriers
- Section 63.38.4 - Apportionment of Income of Courier and Package Delivery Services
- Section 63.38.7 - Apportionment of Income of Mutual Fund Service Corporations
- Section 63.38.8 - Apportionment of Income of Pipeline Companies
- Section 63.38.10 - Apportionment of Income of Electric Industry
- Section 63.38.11 - Apportionment of Income of Telecommunication Industry
- Section 63.38M.1 - Massachusetts Research Credit
- Section 63.38N.1 - Economic Opportunity Area Credit
- Section 63.38Q.1 - Massachusetts Brownfields Tax Credit
- Section 63.38R.1 - Massachusetts Historic Rehabilitation Tax Credit
- Section 63.38T.1 - Taxation of Unrelated Business Income of Exempt Organizations
- Section 63.38JJ.1 - Disability Employment Tax Credit
- Section 63.39.1 - Corporate Nexus
- Section 63.42.1 - Section 42 - Application for Alternative Apportionment
Current through Register 1531, September 27, 2024
REGULATORY AUTHORITY
830 CMR 63.00: M.G.L. c. 63; c. 14, § 6(1); c. 62C, § 3.
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