Section 206.125 – Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975.
206.125 Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975. Compiler’s Notes: The repealed section pertained to taxable income of domestic insurers.
Section 206.91 – Common Trust Funds and Participants; Taxable Status.
206.91 Common trust funds and participants; taxable status. Sec. 91. (1) A common trust fund meeting the requirements of section 584 of the internal revenue code, shall not be subject to tax under this part. (2) Each participant in the common trust fund shall, under rules prescribed by the department, include its proportionate share of […]
Section 206.131 – Transportation Services; Sections Applicable.
206.131 Transportation services; sections applicable. Sec. 131. The taxable income of a taxpayer whose income-producing activities consist of transportation services rendered partly within and partly without the state shall be determined under the provisions of sections 132 to 134. History: 1967, Act 281, Eff. Oct. 1, 1967
Section 206.101 – Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970.
206.101 Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970. Compiler’s Notes: The repealed section pertained to taxable income attributable to Michigan.
Section 206.132 – Transportation Other Than of Oil or Gas by Pipeline; Revenue Mile; Taxable Income.
206.132 Transportation other than of oil or gas by pipeline; revenue mile; taxable income. Sec. 132. In the case of taxable income other than that derived from the transportation of oil or gas by pipeline, that portion of the net income of the taxpayer derived from transportation services wherever performed that the revenue miles of […]
Section 206.102 – Income Producing Activities Solely in State.
206.102 Income producing activities solely in state. Sec. 102. In the case of taxable income of a taxpayer whose income-producing activities are confined solely to this state, the entire taxable income of such taxpayer shall be allocated to this state, except as otherwise expressly provided in this part. History: 1967, Act 281, Eff. Oct. 1, […]
Section 206.133 – Transportation of Oil by Pipeline; Taxable Income.
206.133 Transportation of oil by pipeline; taxable income. Sec. 133. In the case of taxable income derived from the transportation of oil by pipeline, that portion of the net income of the taxpayer derived from the pipeline transportation of oil everywhere that the barrel miles transported in Michigan bear to the barrel miles transported by […]
Section 206.103 – Taxable Income Partly Attributable to State.
206.103 Taxable income partly attributable to state. Sec. 103. Any taxpayer having income from business activity which is taxable both within and without this state, other than the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this part. History: 1967, Act 281, Eff. Oct. 1, […]
Section 206.134 – Transportation of Gas by Pipeline; Taxable Income.
206.134 Transportation of gas by pipeline; taxable income. Sec. 134. In the case of taxable income derived from the transportation of gas by pipeline, net income attributable to Michigan shall be that portion of the taxable income of the taxpayer derived from the pipeline transportation of gas everywhere that the thousand cubic feet miles transported […]
Section 206.105 – Allocation and Apportionment of Business Income Taxable in Another State.
206.105 Allocation and apportionment of business income taxable in another state. Sec. 105. For purposes of allocation and apportionment of income from business activity under this part, a taxpayer is taxable in another state if (a) in that state he is subject to a net income tax, a franchise tax measured by net income, a […]