Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8001 - TAX DEFINITIONS
Part 8001.9000 - INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE
Universal Citation: MN Rules 8001.9000
Current through Register Vol. 49, No. 13, September 23, 2024
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.
Statutory Authority: MS s 270C.06; 290.52
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