Section 290.281 - Common Trust Fund.
MN Stat § 290.281
in: Section 290.281 - Common Trust Fund.
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Subdivision 1.Not taxed; defined.
A common trust fund shall not be subject to taxation under this chapter and the definitions provided in and the provisions of section 584 of the Internal Revenue Code shall apply.
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Subd. 2.
[Repealed, 1982 c 523 art 1 s 72]
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Subd. 3.
[Repealed, 1982 c 523 art 1 s 72]
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Subd. 4.
[Repealed, 1982 c 523 art 1 s 72]
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Subd. 5.
[Repealed, 1990 c 480 art 1 s 45]
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Subd. 6.
[Repealed, 1982 c 523 art 1 s 72]
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