2015 Minnesota Statutes

290.281 COMMON TRUST FUND.

Subdivision 1.Not taxed; defined.

A common trust fund shall not be subject to taxation under this chapter and the definitions provided in and the provisions of section 584 of the Internal Revenue Code shall apply.

Subd. 2.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 3.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 4.

[Repealed, 1982 c 523 art 1 s 72]

Subd. 5.

[Repealed, 1990 c 480 art 1 s 45]

Subd. 6.

[Repealed, 1982 c 523 art 1 s 72]

History:

1945 c 604 s 14; 1974 c 6 s 2; 1975 c 349 s 30; 1981 c 178 s 76; 1982 c 523 art 1 s 32; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s 49; 1Sp1986 c 1 art 1 s 9; art 3 s 14; 1987 c 268 art 126; 1988 c 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24