{"data":{"id":"us-mi/mich.-comp.-laws-206.339","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.339","heading":"Treatment of certain conversions into a limited liability company.","body":"Sec. 339.\n\nNotwithstanding any other provision of this act, a person that converts into a limited liability company under section 7 of 1883 PA 129, MCL 484.7, is treated as a corporation for purposes of this part unless that converted entity is a disregarded entity for federal income tax filing purposes under the internal revenue code and its regarded owner is treated as a corporation for state and federal income tax purposes.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-339","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"6271a874b9e5a7f8a6eddf7b277b781cd550ad750a9c0cd687c4486e10baf280","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.331","next":"us-mi/mich.-comp.-laws-206.352"},"notice":"GroundRules: Original legal text. Not legal advice."}