If you are visually impaired or blind, you can visit the PDF version by Pressing CONTROL + ALT + 4
<br /> July 2012<br /> Tax Law<br /> 18 Application of Michigan and Federal Tax Law<br /> to Tribal Members and Tribal Governments<br /> 23 Transitioning to the Michigan Corporate<br /> Income Tax<br /> 30 Joint and Several Income Tax Liability<br /> TARGET YOUR TALENT SEARCH<br /> JOBSEEKERS<br /> Post an Anonymous Résumé<br /> Post your résumé online today. Whether you're<br /> actively or passively seeking work, an online<br /> résumé is the ticket to great job offers!<br /> View Jobs<br /> Access the newest and most relevant jobs<br /> available to professionals seeking employment.<br /> Personal Job Alerts<br /> Create job alerts so you never miss a matching<br /> job opportunity. New job matches will be e-mailed<br /> directly to you.<br /> Create Jobseeker Account<br /> Your personal jobseeker account will allow you to<br /> find jobs, manage your résumés, and set up job<br /> alerts. Get started today!<br /> Access Your Jobseeker Account<<a title="Michigan Bar Journal July 2012 page 1" href="http://viewer.zmags.com/publication/10fa09e6?page=1"> July 2012 </a> <a title="Michigan Bar Journal July 2012 page 2" href="http://viewer.zmags.com/publication/10fa09e6?page=2"> TARGET YOUR TALENT SEARCH JOBSEEKERS Post an An</a> <a title="Michigan Bar Journal July 2012 page 3" href="http://viewer.zmags.com/publication/10fa09e6?page=3"> $$ # # ## % #%$% #! %$!# !%#"%!% #%$</a> <a title="Michigan Bar Journal July 2012 page 4" href="http://viewer.zmags.com/publication/10fa09e6?page=4"> ICLE's ONLINE LIBRARY > You Can Take More Cases </a> <a title="Michigan Bar Journal July 2012 page 5" href="http://viewer.zmags.com/publication/10fa09e6?page=5"> 18 23 30 ``No organization of law</a> <a title="Michigan Bar Journal July 2012 page 6" href="http://viewer.zmags.com/publication/10fa09e6?page=6"> 4 Michigan Bar Journal July 2012 </a> <a title="Michigan Bar Journal July 2012 page 7" href="http://viewer.zmags.com/publication/10fa09e6?page=7"> Powerful Attorneys. Remarkable Performance. ME</a> <a title="Michigan Bar Journal July 2012 page 8" href="http://viewer.zmags.com/publication/10fa09e6?page=8"> 6 Michigan Bar Journal July 2012 </a> <a title="Michigan Bar Journal July 2012 page 9" href="http://viewer.zmags.com/publication/10fa09e6?page=9"> Attorney James O. Elliott Accepting Referrals </a> <a title="Michigan Bar Journal July 2012 page 10" href="http://viewer.zmags.com/publication/10fa09e6?page=10"> 8 Michigan Bar Journal Up Front July 2012 </a> <a title="Michigan Bar Journal July 2012 page 11" href="http://viewer.zmags.com/publication/10fa09e6?page=11"> SBM Practice Management Resource Center Hosts iPa</a> <a title="Michigan Bar Journal July 2012 page 12" href="http://viewer.zmags.com/publication/10fa09e6?page=12"> 10 Michigan Bar Journal July 2012 O</a> <a title="Michigan Bar Journal July 2012 page 13" href="http://viewer.zmags.com/publication/10fa09e6?page=13"> IN MEMORIAM Lawrence D. Altman, P10149, of West</a> <a title="Michigan Bar Journal July 2012 page 14" href="http://viewer.zmags.com/publication/10fa09e6?page=14"> </a> <a title="Michigan Bar Journal July 2012 page 15" href="http://viewer.zmags.com/publication/10fa09e6?page=15"> Landex Research, Inc. PR</a> <a title="Michigan Bar Journal July 2012 page 16" href="http://viewer.zmags.com/publication/10fa09e6?page=16"> 14 Michigan Bar Journal July 2012 P</a> <a title="Michigan Bar Journal July 2012 page 17" href="http://viewer.zmags.com/publication/10fa09e6?page=17"> The State Bar is in the final stages of negotiatin</a> <a title="Michigan Bar Journal July 2012 page 18" href="http://viewer.zmags.com/publication/10fa09e6?page=18"> Michigan Bar Journal July 2012 16 Pres</a> <a title="Michigan Bar Journal July 2012 page 19" href="http://viewer.zmags.com/publication/10fa09e6?page=19"> July 2012 Michigan Bar Journal 17 </a> <a title="Michigan Bar Journal July 2012 page 20" href="http://viewer.zmags.com/publication/10fa09e6?page=20"> Michigan Bar Journal July 2012 18 Tax L</a> <a title="Michigan Bar Journal July 2012 page 21" href="http://viewer.zmags.com/publication/10fa09e6?page=21"> Federal Taxation Without a specific congress</a> <a title="Michigan Bar Journal July 2012 page 22" href="http://viewer.zmags.com/publication/10fa09e6?page=22"> Michigan Bar Journal July 2012 20 Tax L</a> <a title="Michigan Bar Journal July 2012 page 23" href="http://viewer.zmags.com/publication/10fa09e6?page=23"> July 2012 Michigan Bar Journal 21 Conclu</a> <a title="Michigan Bar Journal July 2012 page 24" href="http://viewer.zmags.com/publication/10fa09e6?page=24"> “NOVEL, n. A short story padded.” Ambrose Bierce </a> <a title="Michigan Bar Journal July 2012 page 25" href="http://viewer.zmags.com/publication/10fa09e6?page=25"> July 2012 Michigan Bar Journal Tax Law 23</a> <a title="Michigan Bar Journal July 2012 page 26" href="http://viewer.zmags.com/publication/10fa09e6?page=26"> Michigan Bar Journal July 2012 24 Tax L</a> <a title="Michigan Bar Journal July 2012 page 27" href="http://viewer.zmags.com/publication/10fa09e6?page=27"> again taxed at the individual level at Michigan's</a> <a title="Michigan Bar Journal July 2012 page 28" href="http://viewer.zmags.com/publication/10fa09e6?page=28"> Michigan Bar Journal July 2012 26 Tax L</a> <a title="Michigan Bar Journal July 2012 page 29" href="http://viewer.zmags.com/publication/10fa09e6?page=29"> Obtaining the federal taxable income amount often</a> <a title="Michigan Bar Journal July 2012 page 30" href="http://viewer.zmags.com/publication/10fa09e6?page=30"> Michigan Bar Journal July 2012 28 Tax L</a> <a title="Michigan Bar Journal July 2012 page 31" href="http://viewer.zmags.com/publication/10fa09e6?page=31"> LET CGARFOOS & CGRISTENSEN, AND J. DOUGLAS </a> <a title="Michigan Bar Journal July 2012 page 32" href="http://viewer.zmags.com/publication/10fa09e6?page=32"> Michigan Bar Journal July 2012 30 Tax L</a> <a title="Michigan Bar Journal July 2012 page 33" href="http://viewer.zmags.com/publication/10fa09e6?page=33"> July 2012 Michigan Bar Journal 31 Fast Fa</a> <a title="Michigan Bar Journal July 2012 page 34" href="http://viewer.zmags.com/publication/10fa09e6?page=34"> Michigan Bar Journal July 2012 32 Tax L</a> <a title="Michigan Bar Journal July 2012 page 35" href="http://viewer.zmags.com/publication/10fa09e6?page=35"> July 2012 Michigan Bar Journal 33 the r</a> <a title="Michigan Bar Journal July 2012 page 36" href="http://viewer.zmags.com/publication/10fa09e6?page=36"> 34 Michigan Bar Journal July 2012 M</a> <a title="Michigan Bar Journal July 2012 page 37" href="http://viewer.zmags.com/publication/10fa09e6?page=37"> July 2012 Michigan Bar Journal Michig</a> <a title="Michigan Bar Journal July 2012 page 38" href="http://viewer.zmags.com/publication/10fa09e6?page=38"> My midnight oil partner. I love the ICLE </a> <a title="Michigan Bar Journal July 2012 page 39" href="http://viewer.zmags.com/publication/10fa09e6?page=39"> Together Delivering More </a> <a title="Michigan Bar Journal July 2012 page 40" href="http://viewer.zmags.com/publication/10fa09e6?page=40"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 41" href="http://viewer.zmags.com/publication/10fa09e6?page=41"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 42" href="http://viewer.zmags.com/publication/10fa09e6?page=42"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 43" href="http://viewer.zmags.com/publication/10fa09e6?page=43"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 44" href="http://viewer.zmags.com/publication/10fa09e6?page=44"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 45" href="http://viewer.zmags.com/publication/10fa09e6?page=45"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 46" href="http://viewer.zmags.com/publication/10fa09e6?page=46"> ANNUAL MEETING SCHEDULE DETAILS Wednesday, Septe</a> <a title="Michigan Bar Journal July 2012 page 47" href="http://viewer.zmags.com/publication/10fa09e6?page=47"> Early Bird Savings End August 17, 2012 </a> <a title="Michigan Bar Journal July 2012 page 48" href="http://viewer.zmags.com/publication/10fa09e6?page=48"> 2012 State Bar of Michigan ANNUAL MEETING & Solo </a> <a title="Michigan Bar Journal July 2012 page 49" href="http://viewer.zmags.com/publication/10fa09e6?page=49"> July 2012 Michigan Bar Journal 47 Your</a> <a title="Michigan Bar Journal July 2012 page 50" href="http://viewer.zmags.com/publication/10fa09e6?page=50"> 48 Michigan Bar Journal July 2012 P</a> <a title="Michigan Bar Journal July 2012 page 51" href="http://viewer.zmags.com/publication/10fa09e6?page=51"> But acronyms are avoidable, even in com- pl</a> <a title="Michigan Bar Journal July 2012 page 52" href="http://viewer.zmags.com/publication/10fa09e6?page=52"> 50 Michigan Bar Journal July 2012 L</a> <a title="Michigan Bar Journal July 2012 page 53" href="http://viewer.zmags.com/publication/10fa09e6?page=53"> July 2012 Michigan Bar Journal Librar</a> <a title="Michigan Bar Journal July 2012 page 54" href="http://viewer.zmags.com/publication/10fa09e6?page=54"> 52 Michigan Bar Journal July 2012 L</a> <a title="Michigan Bar Journal July 2012 page 55" href="http://viewer.zmags.com/publication/10fa09e6?page=55"> </a> <a title="Michigan Bar Journal July 2012 page 56" href="http://viewer.zmags.com/publication/10fa09e6?page=56"> 54 Michigan Bar Journal July 2012 P</a> <a title="Michigan Bar Journal July 2012 page 57" href="http://viewer.zmags.com/publication/10fa09e6?page=57"> and demands of legal practice, have you taken car</a> <a title="Michigan Bar Journal July 2012 page 58" href="http://viewer.zmags.com/publication/10fa09e6?page=58"> 56 Michigan Bar Journal July 2012 B</a> <a title="Michigan Bar Journal July 2012 page 59" href="http://viewer.zmags.com/publication/10fa09e6?page=59"> mater. He was prescient in recognizing that a pub</a> <a title="Michigan Bar Journal July 2012 page 60" href="http://viewer.zmags.com/publication/10fa09e6?page=60"> 58 Michigan Bar Journal July 2012 S</a> <a title="Michigan Bar Journal July 2012 page 61" href="http://viewer.zmags.com/publication/10fa09e6?page=61"> July 2012 Michigan Bar Journal Lawyer</a> <a title="Michigan Bar Journal July 2012 page 62" href="http://viewer.zmags.com/publication/10fa09e6?page=62"> 60 Michigan Bar Journal July 2012 P</a> <a title="Michigan Bar Journal July 2012 page 63" href="http://viewer.zmags.com/publication/10fa09e6?page=63"> The New Casemaker . . . changing legal research i</a> <a title="Michigan Bar Journal July 2012 page 64" href="http://viewer.zmags.com/publication/10fa09e6?page=64"> 62 Michigan Bar Journal July 2012 S</a> <a title="Michigan Bar Journal July 2012 page 65" href="http://viewer.zmags.com/publication/10fa09e6?page=65"> July 2012 Michigan Bar Journal Propos</a> <a title="Michigan Bar Journal July 2012 page 66" href="http://viewer.zmags.com/publication/10fa09e6?page=66"> 64 Michigan Bar Journal July 2012 N</a> <a title="Michigan Bar Journal July 2012 page 67" href="http://viewer.zmags.com/publication/10fa09e6?page=67"> July 2012 Michigan Bar Journal Notice</a> <a title="Michigan Bar Journal July 2012 page 68" href="http://viewer.zmags.com/publication/10fa09e6?page=68"> 66 Michigan Bar Journal July 2012 O</a> <a title="Michigan Bar Journal July 2012 page 69" href="http://viewer.zmags.com/publication/10fa09e6?page=69"> July 2012 Michigan Bar Journal Orders</a> <a title="Michigan Bar Journal July 2012 page 70" href="http://viewer.zmags.com/publication/10fa09e6?page=70"> 68 Michigan Bar Journal July 2012 O</a> <a title="Michigan Bar Journal July 2012 page 71" href="http://viewer.zmags.com/publication/10fa09e6?page=71"> July 2012 Michigan Bar Journal Orders</a> <a title="Michigan Bar Journal July 2012 page 72" href="http://viewer.zmags.com/publication/10fa09e6?page=72"> 70 Michigan Bar Journal July 2012 F</a> <a title="Michigan Bar Journal July 2012 page 73" href="http://viewer.zmags.com/publication/10fa09e6?page=73"> July 2012 Michigan Bar Journal From t</a> <a title="Michigan Bar Journal July 2012 page 74" href="http://viewer.zmags.com/publication/10fa09e6?page=74"> 72 Michigan Bar Journal July 2012 F</a> <a title="Michigan Bar Journal July 2012 page 75" href="http://viewer.zmags.com/publication/10fa09e6?page=75"> July 2012 Michigan Bar Journal From t</a> <a title="Michigan Bar Journal July 2012 page 76" href="http://viewer.zmags.com/publication/10fa09e6?page=76"> 74 Michigan Bar Journal July 2012 M</a> <a title="Michigan Bar Journal July 2012 page 77" href="http://viewer.zmags.com/publication/10fa09e6?page=77"> July 2012 Michigan Bar Journal Classi</a> <a title="Michigan Bar Journal July 2012 page 78" href="http://viewer.zmags.com/publication/10fa09e6?page=78"> Michigan Bar Journal July 2012 76 Clas</a> <a title="Michigan Bar Journal July 2012 page 79" href="http://viewer.zmags.com/publication/10fa09e6?page=79"> FORENSICS SPECKIN FORENSIC LABORA</a> <a title="Michigan Bar Journal July 2012 page 80" href="http://viewer.zmags.com/publication/10fa09e6?page=80"> Michigan Bar Journal July 2012 78 Clas</a> <a title="Michigan Bar Journal July 2012 page 81" href="http://viewer.zmags.com/publication/10fa09e6?page=81"> INDEX TO ADVERTISERS Accident Reconstruction </a> <a title="Michigan Bar Journal July 2012 page 82" href="http://viewer.zmags.com/publication/10fa09e6?page=82"> 80 Michigan Bar Journal July 2012 S</a> <a title="Michigan Bar Journal July 2012 page 83" href="http://viewer.zmags.com/publication/10fa09e6?page=83"> 4OMORROW !MERICANS WILLlNDOUTADISABLINGINJURY ca</a> <a title="Michigan Bar Journal July 2012 page 84" href="http://viewer.zmags.com/publication/10fa09e6?page=84"> JEFF SAYS FAREWELL TO DRAFT #4 OF THE HAWKINS CON</a>