# MCL 206.271

MCL 206.271, “Recomputation of taxable income by excluding proportional gain or loss on disposition of property”, is an MCL section of [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5) (INCOME TAX ACT OF 1967); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d5842597ff>

Within: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-206-271](https://ontology.bommaritollc.com/id/01a0d566-134d-71d4-a458-744c89a37bf9)
- `prov:wasDerivedFrom`: [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-271](https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d45f267691)
- `schema:isPartOf`: [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
- `schema:legislationIdentifier`: MCL 206.271
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Recomputation of taxable income by excluding proportional gain or loss on disposition of property.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-271](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-271)
- `skos:prefLabel`: MCL 206.271

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-271) (www.legislature.mi.gov)

## Pointing here

- Amended by (3; `eli:amends`):
  - [1969 PA 332](https://ontology.bommaritollc.com/id/01a0d565-4589-763a-a118-d481e464a6f4)
  - [1975 PA 233](https://ontology.bommaritollc.com/id/01a0d565-4588-716a-9d25-d34b44532aac)
  - [2011 PA 38](https://ontology.bommaritollc.com/id/01a0d565-4585-70da-83c8-f09adee78607)

---
Also as: [Turtle](https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d5842597ff.ttl), [JSON-LD](https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d5842597ff.jsonld), [N-Triples](https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d5842597ff.nt), [HTML](https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d5842597ff)
Cite as: MCL 206.271. bc-ontology, release 0.1.0-rc12, 2026-09-27. https://ontology.bommaritollc.com/id/01a0d566-134c-7399-923a-34d5842597ff
Release 0.1.0-rc12, graph hash a20f66b983549f220c6f061b7e40233771a06aa47a0c0aede95a2a57ee2e9553.