REGULATED INVESTMENT COMPANIES

Definitions, income and franchise taxes, Minn. Statutes 2017 290.01

Dividends, income and franchise taxes, deductions allowed, Minn. Statutes 2017 290.21

Exempt interest, Minn. Statutes 2017 289A.12

Exempt-interest dividends, Minn. Statutes 2017 289A.12

Franchise taxes, minimums, exemptions, Minn. Statutes 2017 290.0922

Funds and accounts, ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2017 290.015

Income and franchise taxes

Dividends, deductions allowed, Minn. Statutes 2017 290.21

Exemption, Minn. Statutes 2017 290.0921, 2017 290.0922

Net operating loss deduction, disallowed, Minn. Statutes 2017 290.095

Income, distribution of trust interests, Minn. Statutes 2017 501C.1106

Information returns (taxes)

Filing, Minn. Statutes 2017 289A.12, 2017 289A.18, 2017 289A.19

Statements to payees, Minn. Statutes 2017 289A.12

Ownership of interest, income and franchise taxes, exceptions, Minn. Statutes 2017 290.015

Principal, distribution of trust interests, Minn. Statutes 2017 501C.1106