Statutes, codes, and regulations
Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8001 - TAX DEFINITIONS
Part 8001.9000 - INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE

Minn. R. 8001.9000

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Current through Register Vol. 48, No. 45, May 6, 2024
Part 8001.9000 - INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE

An incorporation by reference of the Internal Revenue Code in Minnesota Statutes, chapter 290 or 290A shall be interpreted in accordance with any regulations or rulings adopted or issued by the Internal Revenue Service which govern the referenced provisions.

Minn. R. 8001.9000

L 2005 c 151 art 1 s 114

Statutory Authority: MS s 270C.06; 290.52