REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2020 290.01

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2020 290.21

Exempt interest, Minn. Statutes 2020 289A.12

Exempt-interest dividends, Minn. Statutes 2020 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2020 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2020 290.015

Income, distribution of trust interests, Minn. Statutes 2020 501C.1106

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2020 290.21

Exemption, Minn. Statutes 2020 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2020 290.095

Information returns (taxes)

Filing, Minn. Statutes 2020 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2020 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2020 290.015

Principal, distribution of trust interests, Minn. Statutes 2020 501C.1106