Nonbusiness Income, Nonresident and Nonresident Estate or Trust; Definitions.

  1. Law
  2. Michigan Compiled Laws
  3. Income Tax Act of 1967
  4. 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.713)
  5. Part 1 (206.1...206.532)
  6. Chapter 1 (206.1...206.36)
  7. Nonbusiness Income, Nonresident and Nonresident Estate or Trust; Definitions.

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Sec. 14.

(1) "Nonbusiness income" means all income other than business income.

(2) "Nonresident" means any individual who is not a resident.

(3) "Nonresident estate or trust" means any estate or trust not included in the definition of a resident estate or trust.

History: 1967, Act 281, Eff. Oct. 1, 1967


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