Corporations, capital losses, additions and subtractions to federal taxable income, Minn. Statutes 2005 290.01
Lump sum distributions, capital gains, individuals, estates, and trusts, additions to federal taxable income, Minn. Statutes 2005 290.01
S corporations, capital gains, taxable income
Computation, Minn. Statutes 2005 290.9728