itonewbie
Level 15
11-19-2020
10:30 AM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
MA is odd because Massachusetts General Laws has a static conformity date of Jan 1, 2005 for personal income tax, unless otherwise stated, but rolling conformity for corporate tax, unless otherwise excepted. These are the causes for disparities between the treatments of the same items depending on whether the taxpayer is an individual or a body corporate.
---------------------------------------------------------------------------------
Still an AllStar
Still an AllStar