REAL ESTATE INVESTMENT TRUSTS

Definitions, income and franchise taxes, Minn. Statutes 2005 290.01

Distributions from, Minn. Statutes 2005 501B.61, 501B.64

Income and franchise taxes, Minn. Statutes 2005 290.0921, 290.0922

Investments in

Institutional funds, Minn. Statutes 2005 309.65

Investment Board, Minn. Statutes 2005 11A.24

Neighborhood real estate trusts, Minn. Statutes 2005 65A.375

Net income, defined, Minn. Statutes 2005 290.01

Ownership of interest

Income and franchise taxes, exceptions, Minn. Statutes 2005 290.015

Real estate mortgage investment conduits

Income and franchise taxes, Minn. Statutes 2005 290.9741, 290.9742

Withholding (taxes), Minn. Statutes 2005 290.9741