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Minnesota Legislature

Office of the Revisor of Statutes

CAPITAL GAINS AND LOSSES

Corporations, capital losses, additions and subtractions to federal taxable income, Minn. Statutes 2009 290.01

Lump sum distributions, capital gains, individuals, estates, and trusts

Additions to federal taxable income, Minn. Statutes 2009 290.01

S corporations, capital gains, taxable income

Computation, Minn. Statutes 2009 290.9728