Versions of See prior versions of a law on LawServer 2024 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2023 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2022 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2020 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2019 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2017 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2016 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2015 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2014 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit 2013 Massachusetts General Laws ch. 62C sec. 3A – Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
