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n4michigan.
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isa:291009295
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prov:Entity
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U6. (Answer rescinded, replaced by U51.) Would a group of companies who have a flow of value??? No. To meet the definition of a unitary business group in the Michigan Business Tax Act (MBTA) the U.S. persons, other than foreign operating entities, which cannot be included in the group, must pass a control test and 1 of 2 relationship tests.
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n4:gov
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isa:291009295