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us-ma/regulation/830-cmr/62.6.5 — 830 CMR 62.6.5: Angel Investor Tax Credit · Axiom

Axiom
Massachusetts
Regulations
830 Cmr

830 CMR 62.6.5: Angel Investor Tax Credit

17 sections

Statement of Purpose, Outline of Topics, Applicable Tax Years
Definitions
General Rule
Proof of Qualifying Business Status
Proof of Qualifying Investment
Proof of Taxpayer Investor Status
Limitations on the Amount of Credit
Timing of Qualifying Investment
Annual Cumulative Cap
Process for Claiming the Credit
Carry Over of Unused Credit
Credit is Non-Refundable
Recapture
Offset Debt Collection
Special Rules Applicable to Pass-through Entities
Annual Reporting
Examples