Maryland Code > TAX – GENERAL > Title 10 > Subtitle 4 – Special Treatment of Income
Current as of: 2023 | Check for updates
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Other versions
| § 10-401 | Allocation of income – For nonresident |
| § 10-402 | Allocation of income – For corporation |
| § 10-403 | Allocation of interest received by financial institution from subsidiary |
Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 4 - Special Treatment of Income
- 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.
- including: means includes or including by way of illustration and not by way of limitation. See
- Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See