State and Local Tax (SALT) Michigan Business Tax Resources
We are pleased to provide the following resources:
The Michigan Business Tax Act, as Amended
(September 2009)
The Michigan
Business Tax Revenue Administrative Bulletins (January 2009)
The Michigan
Business Tax Treasury Frequently Asked Questions (January 2009)
Michigan Department of Treasury MBT Website
MBT Credits
(November 2009)
Update on Calculating MBT Deferred Taxes
Deferred MBT Analysis Spreadsheet
Unitary Business Group Worksheet
Internal Revenue Code Section 318: Constructive Ownership of Stock
Income Tax Regulations Section 1.318: Constructive Ownership of Stock
Internal Revenue Code Section 1563(c)(s): Stock Treated as "Excluded
Stock"
Income Tax Regulations Section 1.1563-2(b): Stock Treated as "Excluded
Stock"
Michigan
Department of Treasury Nexus Questionnaire - Form 1353
Federal Public Law 86-272, 15 U.S.C. 381-384
Unitary Questionnaire
For Additional Information...
Call us at 616.575.EHTC (3482) or 800.404.2065
or email us at info@ehtc.com
Our firm provides the information on this website for general guidance only, and does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser who has been provided with all pertinent facts relevant to your particular situation. Tax articles, whitepapers, newsletters and other resources on this webpage are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. The information is provided "as is," with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.
|