{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63-42a","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63, § 42A","heading":"Taxable net income","body":"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.","path":["Part I","Title IX","Chapter 63"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63/Section42A","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:07Z","sha256":"16dff2b44e0c6556fbc81aa43299e672f45b5270156b51378f80b0ba88b96e4c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63-42","next":"us-ma/mass.-gen.-laws-ch.-63-42b"},"notice":"GroundRules: Original legal text. Not legal advice."}