Chapter 62 - Taxation of Incomes

Section 1 - Definitions
Section 2 - Gross Income, Adjusted Gross Income and Taxable Income Defined; Classes
Section 3 - Taxable Income: Adjusted Gross Income Less Deductions and Exemptions
Section 4 - Rates of Tax for Residents, Non-Residents and Corporate Trusts
Section 5 - Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust
Section 5a - Taxation of Income Earned by Non-Residents; Regulations; Certain Military Personnel
Section 5c - Taxation of Unincorporated Homeowners' Association
Section 6 - Credits
Section 61/2 - Medical Device Company Tax Credit; Credit Transfer Program
Section 6c - Massachusetts State Election Campaign Fund; Voluntary Contributions
Section 6d - Natural Heritage and Endangered Species Fund; Contributions
Section 6e - Organ Transplant Fund; Voluntary Contributions
Section 6f - Gross Income; Determination of Capital Gains; Basis of Property
Section 6g - Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions
Section 6h - Massachusetts United States Olympic Fund; Voluntary Contributions
Section 6i - Low-Income Housing Tax Credit
Section 6j - Massachusetts Historic Rehabilitation Tax Credit
Section 6k - Refunds and Contributions Credited to Massachusetts Military Family Relief Fund
Section 6l - Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations
Section 6m - Contribution of Refund to Homeless Animal Prevention and Care Fund; Annual Report
Section 9 - Estates of Deceased Persons
Section 10 - Income From Trust Estates; Deductions
Section 10a - Qualified Funeral Trusts
Section 11 - Income Received From Nonresident Trustee
Section 11a - Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding
Section 11b - Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability
Section 13 - Application of Sections to All Fiduciaries
Section 14 - Applicability to Corporate Trustees
Section 15 - Duties of Corporate Trustees
Section 16 - Agreement as to Total Tax Due From Trustees
Section 17 - Partners Subject to Tax; Distributive Shares; Partners' Separate Returns; Determination of Income; Common Trust Funds
Section 17a - Taxation of Shareholders of S Corporations
Section 25 - Individuals, Fiduciaries and Estates Subject to Tax
Section 42 - Liability of Fiduciaries
Section 54 - Severability
Section 62 - Methods of Accounting; Fiscal Years
Section 63 - Installment Transactions
Section 64 - Optional Tax Table