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OCoLC |
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20220616040027.0 |
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m o d |
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050608d20022016vau x w o b 0 2eng d |
| 035 |
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|a (OCoLC)60577561
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| 040 |
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|a BNA
|b eng
|e rda
|c BNA
|d BNA
|d OCLCQ
|d OCLCA
|d OCLCF
|d OCLCO
|d OCLCQ
|d BNA
|d UtOrBLW
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| 043 |
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|a n-us-mi
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|a EVKA
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|a KF6289.A1
|b T35 no. 2160-2nd (INTERNET)
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| 100 |
1 |
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|a Van Tiflin, Patrick R.,
|e author.
|0 http://id.loc.gov/authorities/names/no2011014925
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| 245 |
1 |
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|a Michigan single business tax /
|c Patrick R. Van Tiflin, Esq., Honigman Miller Schwartz and Cohn LLP, Lansing, Michigan.
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1 |
|a Arlington, VA :
|b Tax Management,
|c [2002]-
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| 300 |
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|a 1 online resource.
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| 310 |
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|a Updated irregularly
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 362 |
1 |
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|a Ceased in 2016.
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1 |
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|a State tax ;
|v portfolio 2160-2nd
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| 500 |
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|a Author: Benjamin O. Schwendener, Jr., <Oct. 4, 2007>.
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|a Authors: Patrick R. Van Tiflin and Lynn A. Gandhi, <Nov. 22, 2010>.
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| 500 |
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|a Published: Washington, D.C., 2002-2007.
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| 505 |
0 |
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|a Detailed analysis. Introduction -- Overview of the MBT structure and tax base; prior law and the value added tax concept -- Case law discussing the Michigan SBT's value added concept -- Former law: outline of major calculations used to determine SBT base and tax -- Taxable persons--overview and Nexus -- Business activities: a "threshold requirement" for taxability -- "Group or combination acting as a unit" as a taxable person -- Affiliated corporate groups: combined or consolidated returns -- Partnerships and subchapter S corporations -- Estates and trusts -- Entities under common control -- Exemptions under the MBT -- Banks and financial institutions -- Insurance companies -- REITs, REMICs, and RICs -- Non-profit housing cooperative corporations -- Exempt organizations -- DISCs and FSCs -- Capital acquisition deduction -- Exceptions to the use of tax basis as cost -- The importance of timing in the use of the CAD -- Acquisition of property as a result of tax-free events -- Method of accounting -- Allocation and apportionment of CAD -- Sequence of CAD deduction and recapture -- Recapture of the capital acquisition deduction -- Administrative rulings discussing the CAD and CAD recapture -- Business loss -- Tax base: selected topics -- Allocation and apportionment -- Working papers.
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| 504 |
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|a Includes bibliographical references.
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| 520 |
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|a " ... analyzes the provisions of the Michigan Single Business Tax Act, particularly as they apply to multistate taxpayers. The Michigan Single Business Tax (SBT) was repealed by PA 325, effective Dec. 31, 2007."
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| 588 |
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|a Title from title screen (viewed Nov. 22, 2010).
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| 650 |
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|a Value-added tax
|z Michigan.
|0 http://id.loc.gov/authorities/subjects/sh85141932
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| 650 |
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|a Business enterprises
|x Taxation
|x Law and legislation
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2007102261
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| 700 |
1 |
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|a Gandhi, Lynn A.,
|e author.
|0 http://id.loc.gov/authorities/names/no2011014926
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| 700 |
1 |
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|a Schwendener, Benjamin O.,
|e author.
|
| 710 |
2 |
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|a Tax Management Inc.,
|e issuing body.
|0 http://id.loc.gov/authorities/names/n79106330
|
| 776 |
0 |
8 |
|i Print version:
|a Van Tiflin, Patrick R.
|t Michigan single business tax.
|d Arlington, VA : Tax Management Inc., ©2010-
|w (OCoLC)682206624
|
| 830 |
|
0 |
|a Tax management multistate tax portfolios ;
|v 2160-2nd.
|0 http://id.loc.gov/authorities/names/no2006085037
|
| 856 |
4 |
0 |
|3 Bloomberg Law
|u https://www.bloomberglaw.com/product/tax/citation/tms%202160
|z Connect to online resource - Law Library authorized users
|t 0
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f |
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|p Non-Circulating
|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
|t 0
|e KF6289.A1 T35 no. 2160-2nd (INTERNET)
|h Library of Congress classification
|i Electronic Resource
|j Online
|n 1
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4 |
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|u https://www.bloomberglaw.com/product/tax/citation/tms%202160
|y Connect to online resource - Law Library authorized users
|
