REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2015 290.01

Dividends

Exempt-interest dividends, Minn. Statutes 2015 289A.12

Income and franchise taxes, deductions allowed, Minn. Statutes 2015 290.21

Franchise taxes, minimums, exemptions, Minn. Statutes 2015 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2015 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2015 290.21

Exemption, Minn. Statutes 2015 290.0921, 2015 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2015 290.095

Income, distribution of trust interests, Minn. Statutes 2015 501C.1106

Information returns (taxes)

Filing, Minn. Statutes 2015 289A.12, 2015 289A.18, 2015 289A.19

Statements to payees, Minn. Statutes 2015 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2015 290.015

Principal, distribution of trust interests, Minn. Statutes 2015 501C.1106