REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2021 290.01

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2021 290.21

Exempt interest, Minn. Statutes 2021 289A.12

Exempt-interest dividends, Minn. Statutes 2021 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2021 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2021 290.015

Income, distribution of trust interests, Minn. Statutes 2021 501C.1106

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2021 290.21

Exemption, Minn. Statutes 2021 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2021 290.095

Information returns (taxes)

Filing, Minn. Statutes 2021 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2021 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2021 290.015

Principal, distribution of trust interests, Minn. Statutes 2021 501C.1106