DEPRECIATION

Aircraft, taxes, Minn. Statutes 2005 360.531

Combined investment funds assets, recognizing, Minn. Statutes 2005 11A.14

Deductions

MFIP assistance units, self-employed participants, Minn. Statutes 2005 256J.37

Definitions

Agricultural Development Act, Minn. Statutes 2005 41C.02

Income and franchise taxes, Minn. Statutes 2005 290.01

Federal bonus depreciation deduction

Alternative minimum taxable income, Minn. Statutes 2005 290.091, 290.0921

Federal taxable income, additions to and subtractions from, Minn. Statutes 2005 290.01

Net proceeds taxes (mining), deductions, Minn. Statutes 2005 298.017

Wear and tear, Minn. Statutes 2005 327A.03, 604.03