General Laws of the State of MinnesotaPioneer Company, 1955 Includes regular and extra sessions; some extra sessions issued as separate vols. |
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Página 187
... computed in the same manner as if such fractional part of a year were an entire year , except : ( 1 ) When a taxpayer is permitted to change the basis for reporting his income from a fiscal to a calendar year , he shall make a separate ...
... computed in the same manner as if such fractional part of a year were an entire year , except : ( 1 ) When a taxpayer is permitted to change the basis for reporting his income from a fiscal to a calendar year , he shall make a separate ...
Página 277
... computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant . In the case of property held in trust the allowable deduction shall be apportioned be- tween the income beneficiary and the ...
... computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant . In the case of property held in trust the allowable deduction shall be apportioned be- tween the income beneficiary and the ...
Página 645
... computed as provided in section 290.32 . Subd . 2. Exceptions . Except as specifically provided to the contrary by this chapter , net income and taxable net income shall be computed in accordance with the method of accounting regularly ...
... computed as provided in section 290.32 . Subd . 2. Exceptions . Except as specifically provided to the contrary by this chapter , net income and taxable net income shall be computed in accordance with the method of accounting regularly ...
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act relating allowed amended to read amending Minnesota Statutes annuity application appointed Approved April Approved February Approved March auditor authorized bonds certificate CHAPTER clause Coded commission commissioner compensation computed contract corporation county board December 31 deemed determined disability district court duties election employee enacted entitled exceed February 28 federal fees filed fire department fund gross income Hennepin County hereby indebtedness interest issued judge jury jury fee land Laws Legislature less license March 18 March 29 ment Minnesota Statutes 1953 municipal court net income option paragraph partnership payable payment pension percent period person prescribed prior purchase purposes register of deeds registered regulations relief association retirement salary school district securities sion standard deduction Subd Subdivision tax levies taxable taxpayer term thereafter therein thereof thereto tion town trust units per month vehicle village