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Massachusetts Limits Look-Back Period for Financial Institutions Failing to File Tax Returns  


Author:  Jack Hodges.


Source: Volume 21, Number 06, July/August 2008 , pp.62-63(2)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

TIR 08-4 provides that a lookback period of five years may apply to foreign corporations that have failed to file Massachusetts returns for past taxable periods, where the obligation to file is based on Mass. Gen. Laws ch. 63, ยง 1.

Keywords: 

Affiliations:  1: Grant Thornton LLP.

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