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Terms Used In Michigan Laws 208.1103

  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
    A term used in this act and not defined differently shall have the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes in effect for the tax year unless a different meaning is clearly required. A reference in this act to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.