REAL ESTATE INVESTMENT TRUSTS

Definitions, income and franchise taxes, Minn. Statutes 2004 290.01

Distributions from, Minn. Statutes 2004 501B.61, 2004 501B.64

Income and franchise taxes, Minn. Statutes 2004 290.0921, 2004 290.0922

Investments in

Institutional funds, Minn. Statutes 2004 309.65

Investment Board, Minn. Statutes 2004 11A.24

Neighborhood real estate trusts, Minn. Statutes 2004 65A.375

Net income, defined, Minn. Statutes 2004 290.01

Ownership of interest

Income and franchise taxes, exceptions, Minn. Statutes 2004 290.015

Real estate mortgage investment conduits

Income and franchise taxes, Minn. Statutes 2004 290.9741, 2004 290.9742

Withholding (taxes), Minn. Statutes 2004 290.9741