Michigan Compiled Laws § 206.699 Classification As Disregarded Entity For Federal Income Tax Purposes.

206.699 Classification as disregarded entity for federal income tax purposes.

Sec. 699.

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.

History: Add. 2011, Act 309, Eff. Jan. 1, 2012

Section: Previous  206.680  206.681  206.683  206.685  206.687  206.689  206.691  206.693  206.695  206.697  206.699  

Last modified: October 10, 2016