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December 29, 2025 Mist | 42°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 63 TAXATION OF CORPORATIONS
  5. Section 38A Taxable net income

Section 38A

Section 38A: Taxable net income

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.