Assets, disposition, franchise taxes, Minn. Statutes 2009 290.9727
Banks, nonresident shareholders, Minn. Statutes 2009 290.014
Capital gains and losses, Minn. Statutes 2009 290.9728
Entity, S corporation defined as, Minn. Statutes 2009 501B.64
Income and franchise taxes, Minn. Statutes 2009 290.9725
Pass-through entity, S corporation defined as, Minn. Statutes 2009 501B.64
Unemployment Insurance Law, Minn. Statutes 2009 268.035
Employers, S corporations considered as, Minn. Statutes 2009 290.92
Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES
Filing, Minn. Statutes 2009 289A.12, 2009 289A.18, 2009 289A.19, 2009 289A.60
Generally, Minn. Statutes 2009 289A.12
Character of income, gain, loss, or deduction, Minn. Statutes 2009 290.9726
Distributions to, withholding (taxes), see INCOME AND FRANCHISE TAXES
Gross income, allocation to state, Minn. Statutes 2009 290.17, 2009 290.9726
Withholding (taxes), Minn. Statutes 2009 290.92
Passive investment income, Minn. Statutes 2009 290.9729
Copies to, information returns (taxes), Minn. Statutes 2009 289A.12
Income, Minn. Statutes 2009 290.9726
Nonresident shareholders, Minn. Statutes 2009 290.17, 2009 290.92, 2009 290.9726
Tax liability, income and franchise taxes, pro rata share, Minn. Statutes 2009 290.06
Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES
Information returns, Minn. Statutes 2009 289A.12, 2009 289A.18, 2009 289A.19, 2009 289A.60
Inspection, rights, Minn. Statutes 2009 270B.03
Taxable income, Minn. Statutes 2009 290.9727 to 2009 290.9729
Taxable net income, Minn. Statutes 2009 290.9727
Trusts, distributions, pass-through entities, Minn. Statutes 2009 501B.64
Withholding (taxes), see S corporations under INCOME AND FRANCHISE TAXES