Source: https://www.revisor.mn.gov/statutes/2014/cite/290.0921/subd/290.0921.3
Timestamp: 2020-01-23 09:33:59
Document Index: 282499419

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', 'art 3', 'art 2', 'art 6', 'art 9']

(1) The portion of the depreciation deduction allowed for federal income tax purposes under section 168(k) of the Internal Revenue Code that is required as an addition under section 290.01, subdivision 19c, clause (12), is disallowed in determining alternative minimum taxable income.
(2) The subtraction for depreciation allowed under section 290.01, subdivision 19d, clause (14), is allowed as a depreciation deduction in determining alternative minimum taxable income.
(9) For purposes of determining the amount of adjusted current earnings under section 56(g)(3) of the Internal Revenue Code, no adjustment shall be made under section 56(g)(4) of the Internal Revenue Code with respect to (i) the amount of foreign dividend gross-up subtracted as provided in section 290.01, subdivision 19d, clause (1), or (ii) the amount of refunds of income, excise, or franchise taxes subtracted as provided in section 290.01, subdivision 19d, clause (8).
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; 2010 c 382 s 60; 2010 c 389 art 3 s 17; 2012 c 294 art 2 s 15; 2013 c 143 art 6 s 24; 2014 c 308 art 9 s 67