Practical Guide to the Michigan Business Tax

The new Michigan Business Tax (MBT) is still evolving, and is generally regarded as a complex and difficult to understand set of tax provisions. This book from CCH provides a comprehensive single source for law, legal and procedural analysis, as well as useful compliance and planning tips. It's essential for CPAs, tax attorneys and corporate tax departments. Content includes: Background and overview; Mechanics of the MBT; Business Income Tax Component; Modified Gross Receipts Component; Purchases from Other Firms; Nexus.