Source: https://www.revisor.mn.gov/statutes/2009/cite/290.0921
Timestamp: 2020-04-04 22:19:22
Document Index: 570573679

Matched Legal Cases: ['art 10', 'art 2', 'art 6', 'art 7', 'art 6', 'art 7', 'art 8', 'art 1', 'art 7', 'art 2', 'art 7', 'art 9', 'art 1', 'art 2', 'art 10', 'art 1', 'art 2', 'art 10', 'art 11', 'art 1']

Subd. 3. Alternative minimum taxable income.
(3) The subtraction for depreciation allowed under section 290.01, subdivision 19d, clause (18), is allowed as a depreciation deduction in determining alternative minimum taxable income.
(2) corporations subject to tax under section 60A.15, subdivision 1;
Subd. 7.Foreign operating companies.
The income and deductions related to foreign operating companies, as defined in section 290.01, subdivision 6b, that are used to calculate Minnesota alternative minimum taxable income, are limited to the amounts included for purposes of calculating taxable income under section 290.01, subdivision 29.
1Sp1989 c 1 art 10 s 22; 1990 c 604 art 2 s 8-11,16; 1991 c 291 art 6 s 46; art 7 s 14; 1992 c 511 art 6 s 19; art 7 s 17; 1993 c 375 art 8 s 12,14; 1994 c 587 art 1 s 19,24; 1998 c 389 art 7 s 8; 1999 c 243 art 2 s 19; 1Sp2001 c 5 art 7 s 42; art 9 s 14-16; 2002 c 377 art 1 s 3,4; art 2 s 11; art 10 s 14; 1Sp2003 c 21 art 1 s 10; art 2 s 6; 1Sp2005 c 3 art 10 s 9; 2008 c 154 art 11 s 17; 2008 c 277 art 1 s 63