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 5B. Repealed, 1973, 723, Sec. 2

SECTION 5C. Taxation of unincorporated homeowners' association

SECTION 6. Credits

SECTION 61/2. Medical device company tax credit; credit transfer program

SECTION 6A, 6B. Repealed, 1971, 555, Sec. 5

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 6N. Repealed, 2012, 224 , Sec. 41A

SECTION 7. Repealed, 1979, 409, Sec. 4

SECTION 7A, 7B. Repealed, 1971, 555, Sec. 5

SECTION 8. Repealed, 2008, 173, Sec. 19

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 12, 12A. Repealed, 2004, 262, Sec. 16

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 18. Repealed, 1976, 415, Sec. 100

SECTION 19. Repealed, 2008, 173, Sec. 22

SECTION 20, 21. Repealed, 1966, 698, Sec. 18

SECTION 21A. Repealed, 1938, 489, Sec. 8

SECTION 22 to 24. Repealed, 1976, 415, Sec. 100

SECTION 25. Individuals, fiduciaries and estates subject to tax

SECTION 25A. Repealed, 1971, 555, Sec. 14

SECTION 26. Repealed, 1976, 415, Sec. 100

SECTION 27. Repealed, 1956, 128

SECTION 28 to 33. Repealed, 1976, 415, Sec. 100

SECTION 34. Repealed, 1947, 483, Sec. 2

SECTION 35 to 37B. Repealed, 1976, 415, Sec. 100

SECTION 38. Repealed, 1953, 654, Sec. 45

SECTION 39. Repealed, 1976, 415, Sec. 100

SECTION 40. Repealed, 1961, 251

SECTION 41. Repealed, 1976, 415, Sec. 100

SECTION 42. Liability of fiduciaries

SECTION 43 to 46. Repealed, 1976, 415, Sec. 100

SECTION 47. Repealed, 1930, 416, Sec. 2

SECTION 48. Repealed, 1976, 415, Sec. 100

SECTION 49 to 53. Repealed, 1931, 426, Sec. 184

SECTION 54. Severability

SECTION 55 to 60. Repealed, 1976, 415, Sec. 100

SECTION 61. Repealed, 1971, 555, Sec. 17

SECTION 62. Methods of accounting; fiscal years

SECTION 63. Installment transactions

SECTION 64. Optional tax table