{"data":{"id":"us-mi/mich.-comp.-laws-206.801","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 206.801","heading":"Meanings of terms; other provisions.","body":"Sec. 801.\n\nA term used in this part 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 as provided in section 805(5) unless a different meaning is clearly required. A reference in this part to the internal revenue code includes other provisions of the laws of the United States relating to federal income taxes.","path":["MI Code","Chapter 206","Act Act-281-of-1967"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-801","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"b6b019af48a982da9e8fcd24b90e02e26b3b7e0dd64d44e7f52a0c2fbef04b3e","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-206.8","next":"us-mi/mich.-comp.-laws-206.803"},"notice":"GroundRules: Original legal text. Not legal advice."}