REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2016 290.01

Dividends

Exempt-interest dividends, Minn. Statutes 2016 289A.12

Income and franchise taxes, deductions allowed, Minn. Statutes 2016 290.21

Franchise taxes, minimums, exemptions, Minn. Statutes 2016 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2016 290.015

Income, distribution of trust interests, Minn. Statutes 2016 501C.1106

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2016 290.21

Exemption, Minn. Statutes 2016 290.0921, 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2016 290.095

Information returns (taxes)

Filing, Minn. Statutes 2016 289A.12, 289A.18, 289A.19

Statements to payees, Minn. Statutes 2016 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2016 290.015

Principal, distribution of trust interests, Minn. Statutes 2016 501C.1106