PubMed · 1143913
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L C Beck, V J Kalogredis. 1975. Merging existing practices--practical considerations.. https://pubmed.ncbi.nlm.nih.gov/1143913/
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Governor Engler and the Legislature have been very active over the last year enacting numerous tax changes that have affected both your individual and your practice's "bottom lines." This article will summarize these changes both for your Michigan personal income tax and for the Single Business Tax (SBT). The SBT changes are illustrated later in the article by comparing the SBT liability with and without the impact of the new laws, as they would impact typical solo practitioners; a two-person practice; and a physicians group practice.
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