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C-8000S, 2007 SBT Reductions to Adjusted Tax Base C-8000S, 2007 SBT Reductions to Adjusted Tax Base

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The document provides instructions for Michigan taxpayers on how to reduce their adjusted tax base (ATB) through compensation or gross receipts reductions when filing Form C-8000S. It outlines the criteria for eligibility, calculation methods, and the implications of taking these reductions on Investment Tax Credits (ITC). The document includes detailed line-by-line instructions and a worksheet to help taxpayers determine the most beneficial reduction method.

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