REAL ESTATE INVESTMENT TRUSTS

Definitions, income and franchise taxes, Minn. Statutes 2026 290.01

Distributions from, trust interests, Minn. Statutes 2026 501C.1106

Dividends, income taxes, Minn. Statutes 2026 290.21

Income and franchise taxes, Minn. Statutes 2026 290.0921, 290.0922

Investments in, Investment Board, Minn. Statutes 2026 11A.24

Neighborhood real estate trusts, Minn. Statutes 2026 65A.375

Net income, defined, Minn. Statutes 2026 290.01

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2026 290.015

Real estate mortgage investment conduits

Income and franchise taxes, Minn. Statutes 2026 290.9741, 290.9742

Withholding (taxes), Minn. Statutes 2026 290.9741