Combined groups taxable income, the aggregate taxable net income or loss subject to apportionment and derived from a unitary business or the aggregate taxable net income or loss from an affiliated group pursuant to an election under paragraph (2) of subsection (g), in either case reported on a combined report in accordance with this section, of every taxable member and non-taxable member of the combined group.
Non-taxable member, a member of the combined group that is not subject to tax under section 2, 2B, 32D, 39 or 52A.
Taxable member, a member of the combined group that is subject to tax under section 2, 2B, 32D, 39 or 52A.
Affiliated group, an affiliated group as defined in section 1504 of the Code except that it shall include all corporations incorporated in the United States or formed under the laws of the United States, any state, the District of Columbia or any territory or possession of the United States that are commonly owned, directly or indirectly, by any member of such affiliated group and other commonly owned corporations as described in paragraph (3) of subsection (c).
Commonly owned shall mean more than 50 per cent of the voting control of such member is directly or indirectly owned by a common owner or owners, either corporate or non-corporate.
Mass. Gen. Laws ch. 63, § 32B