Maryland Code, TAX – GENERAL 10-310
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maryland Code, TAX - GENERAL 10-310
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
In addition to the modifications under §§ 10-305 through 10-309 of this subtitle, to determine Maryland modified income the federal taxable income of a corporation shall be adjusted as provided for an individual under § 10-210.1 of this title.