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Massachusetts: Appellate Court Upholds Decision Denying Certain Deductions for Amounts Paid to Related-Parties

The Massachusetts Court of Appeal recently upheld an Appellate Tax Board decision addressing the deductibility of certain intercompany expenses in tax years both before and after Massachusetts adopted a related-party expense disallowance statute. (January 21, 2013)
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KPMG's This Week in State Tax (TWIST)