Michigan § 141.644 - Federal income tax return; eliminations.
Full text of Michigan Michigan Compiled Laws § 141.644 — Federal income tax return; eliminations. , with citation guidance and answers to common questions.
§ 141.644. Federal income tax return; eliminations.
Where total income, total deductions, net profits, or other figures are derived from the taxpayer's federal income tax return, any item of income not subject to the city income tax and unallowable deductions shall be eliminated in determining net income subject to the city tax. The fact that a taxpayer is not required to file a federal income tax return does not relieve him from filing a city tax return.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 141.644
What does Michigan Compiled Laws § 141.644 cover?
Section 141.644 ("Federal income tax return; eliminations. ") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 141.644?
A common citation format is "Michigan Compiled Laws § 141.644" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 141.644 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.