Allocation and apportionment of income,
71.04
Modification allocation,
71.16
Out-of-state trust,
71.17
Returns, filing, 71.03, 71.13
See also Information returns, under this subhead
Computation of credit,
71.54
General provisions,
71.55
Income:
Amount changed by U.S.,
71.76
Corporations previously exempt,
71.265
Allocation and apportionment of income,
71.04
General provisions,
71.10
Income, computation of,
71.05
Married persons:
General provisions,
71.10
Returns, filing, 71.03
See also Information returns, under this subhead
Nonwages, statement to dept.,
71.72
Rents and royalties,
71.70
Stock, capital, transfers of,
71.69
Wages, statement by employer,
71.71
Wages and nonwages, statement of, time extension,
71.73
Computation of income,
71.45
General provisions,
71.49
Returns,
see Information returns, under this subhead
Itemized deductions,
see Credits, under this subhead
Mail postmark, timely filing,
71.80
Married couple,
see Individuals, under this subhead
Minnesota income tax reciprocity,
71.10
Municipality or county cannot levy,
66.70
Mutual person,
see Individuals, under this subhead
Natural person,
see Individuals, under this subhead
Nonresident:
Contractor, surety bond,
71.80
Income, computation of,
71.21
Returns:
See also Information returns, under this subhead