Wilson v. Department of Treasury

Core Citations

CRITICISED in

• Chocola v. Department of Treasury

ANALOGIZED in

• Chocola v. Department of Treasury, Revenue Div.

This document cites

• 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 - Foreign income
• 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



See all quotations

• US - Reference Stubs - Net recognized built-in gain
• 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 - Tax imposed on certain built-in gains
• US - Reference Stubs - Sales factor; determination
• US - Reference Stubs - 'Business income' defined
• US - Reference Stubs - Income tax act of 1967; short title
• US - Reference Stubs - Income tax act; rules of construction; internal revenue code, applicability
• 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 - Allocation and apportionment of business income taxable in another state