Assets, disposition, franchise taxes, Minn. Statutes 2014 290.9727
Banks, nonresident shareholders, Minn. Statutes 2014 290.014
Capital gains and losses, Minn. Statutes 2014 290.9728
Entity, S corporation defined as, Minn. Statutes 2014 501B.64
Income and franchise taxes, Minn. Statutes 2014 290.9725
Pass-through entity, S corporation defined as, Minn. Statutes 2014 501B.64
Unemployment Insurance Law, Minn. Statutes 2014 268.035
Employers, S corporations considered as, Minn. Statutes 2014 290.92
Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES
Filing, Minn. Statutes 2014 289A.12, 2014 289A.18, 2014 289A.19, 2014 289A.60
Generally, Minn. Statutes 2014 289A.12
Character of income, gain, loss, or deduction, Minn. Statutes 2014 290.9726
Distributions to, withholding (taxes), see INCOME AND FRANCHISE TAXES
Gross income, allocation to state, Minn. Statutes 2014 290.17, 2014 290.9726
Withholding (taxes), Minn. Statutes 2014 290.92
Passive investment income, Minn. Statutes 2014 290.9729
Copies to, information returns (taxes), Minn. Statutes 2014 289A.12
Income, Minn. Statutes 2014 290.9726
Nonresident shareholders, Minn. Statutes 2014 290.17, 2014 290.92, 2014 290.9726
Tax liability, income and franchise taxes, pro rata share, Minn. Statutes 2014 290.06
Income and franchise taxes, see S corporations under INCOME AND FRANCHISE TAXES
Information returns, Minn. Statutes 2014 289A.12, 2014 289A.18, 2014 289A.19, 2014 289A.60
Inspection, rights, Minn. Statutes 2014 270B.03
Taxable income, Minn. Statutes 2014 290.9727 to 2014 290.9729
Taxable net income, Minn. Statutes 2014 290.9727
Trusts, distributions, pass-through entities, Minn. Statutes 2014 501B.64
Withholding (taxes), see S corporations under INCOME AND FRANCHISE TAXES