{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63-38a","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63, § 38A","heading":"Taxable net income","body":"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.","path":["Part I","Title IX","Chapter 63"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section38A","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:05Z","sha256":"adb2c463c6028a5ab552a532d7e1987178c3bfd86cd499e85dfff591b27fcfd0","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63-38","next":"us-ma/mass.-gen.-laws-ch.-63-38b"},"notice":"GroundRules: Original legal text. Not legal advice."}