1997 Minnesota Statutes

     290.25 Trusts; grantor treated as substantial owner. 

    Subdivision 1.  The provisions of sections 671 to 679, 681 
 and 682 of the Internal Revenue Code shall apply to grantors and 
 others treated as substantial owners and other provisions 
 concerning estates and trusts.  

    Subd. 2. Repealed, 1981 c 178 s 119 

    Subd. 3. Repealed, 1981 c 178 s 119 

    Subd. 4. Repealed, 1981 c 178 s 119 

    Subd. 5. Repealed, 1981 c 178 s 119 

    HIST: (2394-28c) 1939 c 446 s 10; 1957 c 846 s 1; 1965 c 51 s 
 60; 1973 c 725 s 53; 1981 c 178 s 72; 1982 c 523 art 40 s 14; 
 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 
 1Sp1986 c 14 art 21 s 49; 1Sp1986 c 1 art 1 s 9; 1987 c 268 art 
 1 s 126; 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