State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER62

Section 1 Definitions
Section 2 Gross income, adjusted gross income and taxable income defined; classes
Section 3 Taxable income: adjusted gross income less deductions and exemptions
Section 4 Rates of tax for residents, non-residents and corporate trusts
Section 5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
Section 5A Taxation of income earned by non-residents; regulations; certain military personnel
Section 5B Repealed, 1973, 723, Sec. 2
Section 6 Credits
Section 61/2 Medical device company tax credit; credit transfer program
Section 6A, 6B Repealed, 1971, 555, Sec. 5
Section 6C Massachusetts State Election Campaign Fund; voluntary contributions
Section 6D Natural Heritage and Endangered Species Fund; contributions
Section 6E Organ Transplant Fund; voluntary contributions
Section 6F Gross income; determination of capital gains; basis of property
Section 6G Massachusetts AIDS Fund; voluntary contributions
Section 6H Massachusetts United States Olympic Fund; voluntary contributions
Section 6I Low-income housing tax credit
Section 6J Massachusetts historic rehabilitation tax credit
Section 6K Refunds and contributions credited to Massachusetts Military Family Relief Fund
Section 6L Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
Section 7 Repealed, 1979, 409, Sec. 4
Section 7A, 7B Repealed, 1971, 555, Sec. 5
Section 8 Repealed, 2008, 173, Sec. 19
Section 9 Estates of deceased persons
Section 10 Income from trust estates; deductions
Section 10A Qualified funeral trusts
Section 11 Income received from nonresident trustee
Section 11A Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
Section 11B Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
Section 12, 12A Repealed, 2004, 262, Sec. 16
Section 13 Application of sections to all fiduciaries
Section 14 Applicability to corporate trustees
Section 15 Duties of corporate trustees
Section 16 Agreement as to total tax due from trustees
Section 17 Partners subject to tax; distributive shares; partners’ separate returns; determination of income; common trust funds
Section 17A Taxation of shareholders of S corporations
Section 18 Repealed, 1976, 415, Sec. 100
Section 19 Repealed, 2008, 173, Sec. 22
Section 20, 21 Repealed, 1966, 698, Sec. 18
Section 21A Repealed, 1938, 489, Sec. 8
Section 22 to 24 Repealed, 1976, 415, Sec. 100
Section 25 Individuals, fiduciaries and estates subject to tax
Section 25A Repealed, 1971, 555, Sec. 14
Section 26 Repealed, 1976, 415, Sec. 100
Section 27 Repealed, 1956, 128
Section 28 to 33 Repealed, 1976, 415, Sec. 100
Section 34 Repealed, 1947, 483, Sec. 2
Section 35 to 37B Repealed, 1976, 415, Sec. 100
Section 38 Repealed, 1953, 654, Sec. 45
Section 39 Repealed, 1976, 415, Sec. 100
Section 40 Repealed, 1961, 251
Section 41 Repealed, 1976, 415, Sec. 100
Section 42 Liability of fiduciaries
Section 43 to 46 Repealed, 1976, 415, Sec. 100
Section 47 Repealed, 1930, 416, Sec. 2
Section 48 Repealed, 1976, 415, Sec. 100
Section 49 to 53 Repealed, 1931, 426, Sec. 184
Section 54 Severability
Section 55 to 60 Repealed, 1976, 415, Sec. 100
Section 61 Repealed, 1971, 555, Sec. 17
Section 62 Methods of accounting; fiscal years
Section 63 Installment transactions
Section 64 Optional tax table

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER62

Section 1 Definitions
Section 2 Gross income, adjusted gross income and taxable income defined; classes
Section 3 Taxable income: adjusted gross income less deductions and exemptions
Section 4 Rates of tax for residents, non-residents and corporate trusts
Section 5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
Section 5A Taxation of income earned by non-residents; regulations; certain military personnel
Section 5B Repealed, 1973, 723, Sec. 2
Section 6 Credits
Section 61/2 Medical device company tax credit; credit transfer program
Section 6A, 6B Repealed, 1971, 555, Sec. 5
Section 6C Massachusetts State Election Campaign Fund; voluntary contributions
Section 6D Natural Heritage and Endangered Species Fund; contributions
Section 6E Organ Transplant Fund; voluntary contributions
Section 6F Gross income; determination of capital gains; basis of property
Section 6G Massachusetts AIDS Fund; voluntary contributions
Section 6H Massachusetts United States Olympic Fund; voluntary contributions
Section 6I Low-income housing tax credit
Section 6J Massachusetts historic rehabilitation tax credit
Section 6K Refunds and contributions credited to Massachusetts Military Family Relief Fund
Section 6L Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
Section 7 Repealed, 1979, 409, Sec. 4
Section 7A, 7B Repealed, 1971, 555, Sec. 5
Section 8 Repealed, 2008, 173, Sec. 19
Section 9 Estates of deceased persons
Section 10 Income from trust estates; deductions
Section 10A Qualified funeral trusts
Section 11 Income received from nonresident trustee
Section 11A Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
Section 11B Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
Section 12, 12A Repealed, 2004, 262, Sec. 16
Section 13 Application of sections to all fiduciaries
Section 14 Applicability to corporate trustees
Section 15 Duties of corporate trustees
Section 16 Agreement as to total tax due from trustees
Section 17 Partners subject to tax; distributive shares; partners’ separate returns; determination of income; common trust funds
Section 17A Taxation of shareholders of S corporations
Section 18 Repealed, 1976, 415, Sec. 100
Section 19 Repealed, 2008, 173, Sec. 22
Section 20, 21 Repealed, 1966, 698, Sec. 18
Section 21A Repealed, 1938, 489, Sec. 8
Section 22 to 24 Repealed, 1976, 415, Sec. 100
Section 25 Individuals, fiduciaries and estates subject to tax
Section 25A Repealed, 1971, 555, Sec. 14
Section 26 Repealed, 1976, 415, Sec. 100
Section 27 Repealed, 1956, 128
Section 28 to 33 Repealed, 1976, 415, Sec. 100
Section 34 Repealed, 1947, 483, Sec. 2
Section 35 to 37B Repealed, 1976, 415, Sec. 100
Section 38 Repealed, 1953, 654, Sec. 45
Section 39 Repealed, 1976, 415, Sec. 100
Section 40 Repealed, 1961, 251
Section 41 Repealed, 1976, 415, Sec. 100
Section 42 Liability of fiduciaries
Section 43 to 46 Repealed, 1976, 415, Sec. 100
Section 47 Repealed, 1930, 416, Sec. 2
Section 48 Repealed, 1976, 415, Sec. 100
Section 49 to 53 Repealed, 1931, 426, Sec. 184
Section 54 Severability
Section 55 to 60 Repealed, 1976, 415, Sec. 100
Section 61 Repealed, 1971, 555, Sec. 17
Section 62 Methods of accounting; fiscal years
Section 63 Installment transactions
Section 64 Optional tax table

State Codes and Statutes


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State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER62

Section 1 Definitions
Section 2 Gross income, adjusted gross income and taxable income defined; classes
Section 3 Taxable income: adjusted gross income less deductions and exemptions
Section 4 Rates of tax for residents, non-residents and corporate trusts
Section 5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
Section 5A Taxation of income earned by non-residents; regulations; certain military personnel
Section 5B Repealed, 1973, 723, Sec. 2
Section 6 Credits
Section 61/2 Medical device company tax credit; credit transfer program
Section 6A, 6B Repealed, 1971, 555, Sec. 5
Section 6C Massachusetts State Election Campaign Fund; voluntary contributions
Section 6D Natural Heritage and Endangered Species Fund; contributions
Section 6E Organ Transplant Fund; voluntary contributions
Section 6F Gross income; determination of capital gains; basis of property
Section 6G Massachusetts AIDS Fund; voluntary contributions
Section 6H Massachusetts United States Olympic Fund; voluntary contributions
Section 6I Low-income housing tax credit
Section 6J Massachusetts historic rehabilitation tax credit
Section 6K Refunds and contributions credited to Massachusetts Military Family Relief Fund
Section 6L Application and refund of certain credits under Sec. 6; substantiation of claims; regulations
Section 7 Repealed, 1979, 409, Sec. 4
Section 7A, 7B Repealed, 1971, 555, Sec. 5
Section 8 Repealed, 2008, 173, Sec. 19
Section 9 Estates of deceased persons
Section 10 Income from trust estates; deductions
Section 10A Qualified funeral trusts
Section 11 Income received from nonresident trustee
Section 11A Income from pooled income funds and charitable remainder annuity trusts or unitrusts; deduction and withholding
Section 11B Pooled income funds and charitable remainder annuity trusts or unitrusts; returns, declarations of estimated tax and payments; liability
Section 12, 12A Repealed, 2004, 262, Sec. 16
Section 13 Application of sections to all fiduciaries
Section 14 Applicability to corporate trustees
Section 15 Duties of corporate trustees
Section 16 Agreement as to total tax due from trustees
Section 17 Partners subject to tax; distributive shares; partners’ separate returns; determination of income; common trust funds
Section 17A Taxation of shareholders of S corporations
Section 18 Repealed, 1976, 415, Sec. 100
Section 19 Repealed, 2008, 173, Sec. 22
Section 20, 21 Repealed, 1966, 698, Sec. 18
Section 21A Repealed, 1938, 489, Sec. 8
Section 22 to 24 Repealed, 1976, 415, Sec. 100
Section 25 Individuals, fiduciaries and estates subject to tax
Section 25A Repealed, 1971, 555, Sec. 14
Section 26 Repealed, 1976, 415, Sec. 100
Section 27 Repealed, 1956, 128
Section 28 to 33 Repealed, 1976, 415, Sec. 100
Section 34 Repealed, 1947, 483, Sec. 2
Section 35 to 37B Repealed, 1976, 415, Sec. 100
Section 38 Repealed, 1953, 654, Sec. 45
Section 39 Repealed, 1976, 415, Sec. 100
Section 40 Repealed, 1961, 251
Section 41 Repealed, 1976, 415, Sec. 100
Section 42 Liability of fiduciaries
Section 43 to 46 Repealed, 1976, 415, Sec. 100
Section 47 Repealed, 1930, 416, Sec. 2
Section 48 Repealed, 1976, 415, Sec. 100
Section 49 to 53 Repealed, 1931, 426, Sec. 184
Section 54 Severability
Section 55 to 60 Repealed, 1976, 415, Sec. 100
Section 61 Repealed, 1971, 555, Sec. 17
Section 62 Methods of accounting; fiscal years
Section 63 Installment transactions
Section 64 Optional tax table

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