Massachusetts Department of Revenue Offers an Opportunity to Withdraw “Binding” 2009 Worldwide or Affiliated Group Election
Administrative Guidance, Filing Elections: On January 20, 2011, the Massachusetts Department of Revenue (“the Department”) issued Department of Revenue Directive 11-1: Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report, in response to the Department’s belief that some Massachusetts combined groups may have erroneously made either a worldwide or […]