Michigan Laws 206.699 – Classification as disregarded entity for federal income tax purposes
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Terms Used In Michigan Laws 206.699
- person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
Notwithstanding any other provision of this act, a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of parts 2 and 3 of this act.