Screen MAUABIE3 - Massachusetts Non-Unitary Intangible Add Back Exceptions (1120)

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Exception 1 - Full Exception for Intangible Expense Paid

Actual tax rate applied, if not 0.08
Enter as a decimal the rate at which the deductible intangible expense was taxed. If you leave this box blank, the application uses 0.08.
Related member: Apportionment Percent
Enter the apportionment percentage(s) from the related member’s return(s). Enter a decimal in the range of 0 to 1. If you leave these boxes blank, the application uses 1.0.

Exception 2 - Partial Exception for Intangible Expense Paid

Tax rate applied to taxpayer, if not 0.08
Enter as a decimal the rate at which the deductible intangible expense was taxed. If you leave this box blank, the application uses 0.08.
Related member: Apportionment Percent
Enter the apportionment percentage(s) from the related member’s return(s). Enter a decimal in the range of 0 to 1. If you leave this box blank, the application uses 1.0.

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