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Michael A. Pearl Morrison & Foerster LLP

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The unitary business principle applies to more than corporate net income taxes: Reynolds Metals Company v. Department of Treasury *

USA - July 16 2012
Recently, in Reynolds Metals Company v. Department of Treasury, the Michigan Court of Appeals held that the unitary business principle applies to Michigan’s Single Business Tax (the “SBT”).

Co-authors: Paul H. Frankel, Richard C. Call, Craig B. Fields.