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us-ma/regulation/830-cmr/62.17a.2 — 830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholders · Axiom
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830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholders
12 sections
Regulation 830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholders
Regulation 830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholders
(1) Purpose of Regulation; Outline; Application of Regulation to Particular Tax Periods
(2) Definitions.
(3) General rules.
(4) Taxation of S Corporation Income to Individual Shareholders under M.G.L. c. 62; Distributive Share Income.
(5) Shareholder Basis in S Corporation Stock or Indebtedness.
(6) Distributions from an S Corporation to its Shareholders.
(7) Post-termination Transition Issues Applicable to S Corporation Shareholders.
(8) S corporation entity-level taxation in Massachusetts.
(9) S corporations that are subject to combined reporting.
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