Chocola v. Department of Treasury, Revenue Div.

Core Citations

ANALOGIZES

• Wilson v. Department of Treasury

RESUELVE RECURSO

• Chocola v. Department of Treasury

SUPERSEDES

• Chocola v. Department of Treasury

This document cites

• Michigan - Chocola v. Department of Treasury
• Michigan - Wilson v. Department of Treasury
• Michigan - Grunewald v. Michigan Dept. of Treasury
• US - Reference Stubs - Taxable income of individuals, estates, or trusts; definitions; allocation; rents and royalties
• US - Reference Stubs - Administration and enforcement of laws by department of treasury; powers, duties, functions, responsibilities, and jurisdiction conferred; enforcement, investigation, and collection of support by department of human services



See all quotations

• US - Reference Stubs - Department and state treasurer; powers and duties
• US - Reference Stubs - Foreign income
• US - Reference Stubs - Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit
• US - Reference Stubs - Taxable income partly attributable to state
• US - Reference Stubs - "Taxable income" defined; personal exemption; single additional exemption; deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; "retirement or pension benefits" defined; limitations and restrictions; treatment of surviving spouses; definitions
• US - Reference Stubs - S corporation defined
• US - Reference Stubs - Interest and dividends; allocation
• US - Reference Stubs - Partnership rules to apply for fringe benefit purposes
• US - Reference Stubs - Coordination with subchapter C
• US - Reference Stubs - Election; revocation; termination
• US - Reference Stubs - Tax imposed on certain built-in gains
• US - Reference Stubs - 'Business income' defined
• US - Reference Stubs - Administrative procedures; short title
• US - Reference Stubs - Apportionment of business income; exception; calculation
• US - Reference Stubs - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• US - Reference Stubs - Nonbusiness income, nonresident and nonresident estate or trust; definitions
• US - Reference Stubs - Allocation and apportionment of business income taxable in another state
• US - Reference Stubs - Pass-thru of items to shareholders