Minnesota Statutes and Minnesota Rules Index (topics)
CAPITAL GAINS AND LOSSES
Corporations
Additions to income, Minn. Statutes 2026 290.0133
Subtractions from income, Minn. Statutes 2026 290.0134
Lump-sum distributions, capital gains, individuals, estates, and trusts, additions to income, Minn. Statutes 2026 290.0131
Occupational safety and health, unitary business taxes, Minn. Rules 8019.0500
Opportunity zones, capital gain income, Minn. Statutes 2026 290.0131, 290.0132, 290.0133, 290.0134
Partnerships, see PARTNERSHIPS
S corporations, capital gains, taxable income, computation, Minn. Statutes 2026 290.9728