Qualified Investments By Corporations That File a Combined Report

In any one taxable year, the total aggregate amount of the credit that may be claimed under M.G.L. c. 63, § 38EE by corporations that make qualified investments and are members of a combined group required to file a combined report under M.G.L. c. 63, § 32B shall not exceed the credit amount allowed by 830 CMR 62.6M.1(4).