MN Stat § 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$$Repealed, 1982 c 523 art 1 s 72$$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$$Repealed, 1982 c 523 art 1 s 72$$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$$Repealed, 1982 c 523 art 1 s 72$$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$$Repealed, 1990 c 480 art 1 s 45$$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.

$$Repealed, 1982 c 523 art 1 s 72$$