Same-sex couples legally married and residing in Massachusetts
are required to file either jointly or married filing separately.
Mortgage rates, in contrast, are responsive, and higher mortgage rates have resulted in a leveling-off of housing activity both nationally and in Massachusetts
Another activity that Massachusetts
considers to be outside the scope of mere solicitation is the hiring, training, or supervision of personnel.
Dukakis's latest identity as "the son of Greek immigrants" may have been buried somewhere in his heart, but it didn't count much in Massachusetts
where (despite the evidence of Paul Tsongas's term in the Senate and Nick Mavroules in the House) there is no base of Greek votes to stand on.
2006 was a terrible year for thousands of Massachusetts
Letter Ruling 99-17, issued by the Massachusetts
Department of Revenue (DOR), approved a reorganization in which an S corporation would be classified as a qualified subchapter S subsidiary (QSub) and would be a wholly owned MBT.
In addition, many of our non-Massachusetts
members work for corporations that, while not headquartered in the Commonwealth, have substantial operations or sales in Massachusetts
and therefore have an obligation to file tax returns.
Currently more than 1,500 medical providers in over 140 medical practices throughout Massachusetts
are using athenahealth to streamline their practice management, clinical workflow, and billing and collection needs.
The single-sales factor method cannot be used if the amount of payroll paid in Massachusetts
or property owned or rented and used in Massachusetts
drops below 90% of base amounts calculated for the tax year immediately preceding the first tax year beginning on or after Jan.
While many professionals are familiar with some of the prominent Massachusetts
investment names--Matrix, Bain, Charles River, Thomas H.
, AAA SNE and Commerce Group jointly own American Commerce Insurance Company, which writes similar programs in ten other states throughout the country, primarily through relationships with other AAA organizations.
Founded in 1996 by a group of computer scientists from Massachusetts
Institute of Technology, ITA is an airline IT and services provider at the forefront of a new generation of technology that is changing the way the travel industry works.