Skip to main content
Find a Lawyer

Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.91

Current as of February 09, 2022 | Updated by FindLaw Staff

Sec. 91. (1) A common trust fund meeting the requirements of section 584 of the internal revenue code,  1 shall not be subject to tax under this part.

(2) Each participant in the common trust fund shall, under rules prescribed by the department, include its proportionate share of the taxable income whether or not distributed and whether or not distributable.

1 26 U.S.C.A. § 584.
Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.91 - last updated February 09, 2022 | https://codes.findlaw.com/mi/chapter-206-income-tax-act-of-1967/mi-comp-laws-206-91/

Read this complete Michigan Compiled Laws, Chapter 206. Income Tax Act of 1967 § 206.91 on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Michigan Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard