“Taxable income” defined; personal exemption; single additional exemption; deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; “retirement or pension benefits” defined; limitations and restrictions; treatment of surviving spouses; definitions. Please see compilers notes or history at the bottom of the section for details.