Application of law, taxes generally, Minn. Statutes 2004 290.9725
Assets, disposition, franchise taxes, Minn. Statutes 2004 290.9727
Banks, nonresident shareholders, Minn. Statutes 2004 290.014
Taxable income, computation, Minn. Statutes 2004 290.9728
Entity, S corporation defined as, Minn. Statutes 2004 501B.64
Income and franchise taxes, Minn. Statutes 2004 290.06, 2004 290.9725, 2004 290.9727 to 2004 290.9729
Pass-through entity, S corporation defined as, Minn. Statutes 2004 501B.64
Employers, S corporations considered as, Minn. Statutes 2004 290.92
Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES
Contents, Minn. Statutes 2004 289A.12
Copies to shareholders, Minn. Statutes 2004 289A.12
Filing, Minn. Statutes 2004 289A.12, 2004 289A.18, 2004 289A.19, 2004 289A.60
Signatures, Minn. Statutes 2004 289A.12
Statements to payees, Minn. Statutes 2004 289A.12
Net income tax, defined, Minn. Statutes 2004 290.06
Character of income, gain, loss, or deduction, Minn. Statutes 2004 290.9726
Distributions to, withholding (taxes), see INCOME AND FRANCHISE TAXES
Gross income, allocation to state, Minn. Statutes 2004 290.17, 2004 290.9726
Withholding (taxes), Minn. Statutes 2004 290.92
Taxable income, computation, Minn. Statutes 2004 290.9729
Copies to, information returns (taxes), Minn. Statutes 2004 289A.12
Gross income, computation, Minn. Statutes 2004 290.9726
Nonresident shareholders, Minn. Statutes 2004 290.17, 2004 290.92, 2004 290.9726
Tax liability, income and franchise taxes, pro rata share, Minn. Statutes 2004 290.06
Taxable income, allocation or apportionment to state, Minn. Statutes 2004 290.9726
Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES
Information returns, Minn. Statutes 2004 289A.12, 2004 289A.18, 2004 289A.19, 2004 289A.60
Taxable income, Minn. Statutes 2004 290.9727 to 2004 290.9729
Taxable net income, Minn. Statutes 2004 290.9727
Trusts, distributions, pass-through entities, Minn. Statutes 2004 501B.64
Withholding (taxes), see S corporations under INCOME AND FRANCHISE TAXES