NOLAN, J.
This case concerns the constitutionality of certain portions of the corporate excise statute, namely, G.L.c. 63, § 30 (8) and (9) (1992 ed.), which define the taxable net worth of domestic and foreign intangible property corporations. The challenged provisions allow a domestic intangible property corporation to deduct from its taxable net worth the value of a subsidiary of which it owns 80% or more of the voting stock, but only if that subsidiary is...
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