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Chapter 8001
Topics
Part 8001.9000
8001.9000 INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE.
An incorporation by reference of the Internal Revenue Code in Minnesota Statutes, chapter 290 or 290A shall be interpreted in accordance with any regulations or rulings adopted or issued by the Internal Revenue Service which govern the referenced provisions.
History:
L 2005 c 151 art 1 s 114
Published Electronically:
November 14, 2006
Official Publication of the State of Minnesota
Revisor of Statutes