A comparable but not exactly similar provision exists regarding the modified gross receipts tax base. That statutory provision addresses a broader category of entities, which also includes individuals, for which receipts relating to investment activity unrelated to a trade or business are excluded from gross receipts. For an individual or estate, or person organized (exclusively or non-exclusively) for estate or gift planning purposes, proceeds from personal investment activity that does not constitute a trade or business are not included in the gross receipts tax base subject to MBT. MCL 208.1111(1)(w). Therefore, if the stockholder is an individual and the sale of stock does not constitute nor is part of a trade or business, the amount received by the individual stockholder taxpayer for the sale of the stock would not be included in the modified gross receipts tax base.