Search results
Results From The WOW.Com Content Network
The business trust made its debut in Massachusetts in 1827. As a result, a U.S. business trust today is often called a "Massachusetts trust" in legal circles. The U.S. Supreme Court defined the Massachusetts trust as a form of business organization, common in Massachusetts consisting essentially of an arrangement whereby property is conveyed to trustees: in accordance with terms of the trust.
Chapter 61 is a voluntary current use program designed by the Massachusetts Legislature to tax real property in the Commonwealth of Massachusetts at its resources value rather than its highest and best use (development) value. Landowners who enroll their land in the program receive property tax reductions in exchange for a lien on their ...
A tax practitioner, sometimes referred to as a tax professional, is generally an attorney, CPA or enrolled agent. OPR’s vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax return preparers, and other third parties in the tax system adhere to professional standards and ...
The Massachusetts ATB hears and decides cases on appeal from state and local taxing authorities. It was established by the Massachusetts General Court in 1929 to relieve the Superior Court of its large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the overall ...
Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!
Tax Management, Inc., a subsidiary of Bloomberg BNA, was founded in 1959 by Leonard Silverstein to provide tax analysis in the form of the Tax Management Portfolios. [9] The company has published over 500 Portfolios and now offers research, news, practice tools, and guidance for tax attorneys, CPAs, corporate tax managers, estate planners, and ...
Form 1040-X (officially, the "Amended U.S. Individual Tax Return") is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed (note: forms 1040-A and 1040-EZ were discontinued starting with tax year 2018, but a 1040X may still be filed amending one of these tax forms filed for previous years).
List of some Massachusetts quasi-public agencies: [36] the Massachusetts Industrial Finance Agency, established by 496 (3) -- 1978. the Community Development Finance Corporation, established by 866 (2) -- 1975. the Massachusetts Technology Development Corporation, established by 497 (1) -- 1978. the Government Land Bank, established by 212 -- 1975.