| § 206.101 |
Repealed. 1970, Act 140, Imd. Eff. Aug. 1, 1970 |
| § 206.102 |
Income producing activities solely in Michigan |
| § 206.103 |
Taxable income partly attributable to Michigan |
| § 206.105 |
Allocation and apportionment of business income taxable in another state |
| § 206.110 |
Taxable income of individuals, estates, or trusts; allocation; rents and royalties |
| § 206.111 |
Rents and royalties; allocation |
| § 206.112 |
Capital gains and losses |
| § 206.113 |
Interest and dividends; allocation |
| § 206.114 |
Patent and copyright royalties; allocation |
| § 206.115 |
Apportionment of business income; exception; computation |
| § 206.116 |
Property factor; determination |
| § 206.117 |
Property; value, rental rate |
| § 206.118 |
Property; average value |
| § 206.119 |
Payroll factor; determination |
| § 206.120 |
Compensation paid in state of Michigan |
| § 206.121 |
Sales factor; determination |
| § 206.122 |
Sales of tangible personalty within Michigan |
| § 206.123 |
Sales other than sales of tangible personalty within state |
| § 206.125 |
Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 |
| § 206.131 |
Transportation services; sections applicable |
| § 206.132 |
Transportation other than of oil or gas by pipeline; revenue mile; taxable income |
| § 206.133 |
Transportation of oil by pipeline; taxable income |
| § 206.134 |
Transportation of gas by pipeline; taxable income |
| § 206.151 |
Repealed. 1975, Act 233, Imd. Eff. Aug. 27, 1975 |
| § 206.191 |
Sales not exceeding $100,000; taxable income |
| § 206.195 |
Alternative methods of allocation and apportionment; approval |
