Regulation 830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholders

Date: 11/22/2013 Organization: Massachusetts Department of Revenue Regulatory Authority: Massachusetts General Laws Official Version: Published by the Massachusetts Register

830 CMR: DEPARTMENT OF REVENUE 830 CMR 62.00: TAXATION OF INCOME 830 CMR 62.00 is amended by adding the following section: 830 CMR 62.17A.2: Restatement of Massachusetts Taxation of S Corporations and Their Shareholder