General Laws of the State of MinnesotaIncludes regular and extra sessions; some extra sessions issued as separate vols. |
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Página 826
( e ) ( 1 ) For purposes of paragraph ( a ) ( 1 ) in determining the adjusted basis of any grain - storage facility , the construction , reconstruction , or erection of which was begun before January 1 , 1955 , there shall be included ...
( e ) ( 1 ) For purposes of paragraph ( a ) ( 1 ) in determining the adjusted basis of any grain - storage facility , the construction , reconstruction , or erection of which was begun before January 1 , 1955 , there shall be included ...
Página 874
tion ) in the 60 - month period elected under paragraph ( b ) by the person who constructed , reconstructed , or erected such facility . ( 3 ) The amortization deduction provided in subparagraphs ( 1 ) and ( 2 ) shall be an amount ...
tion ) in the 60 - month period elected under paragraph ( b ) by the person who constructed , reconstructed , or erected such facility . ( 3 ) The amortization deduction provided in subparagraphs ( 1 ) and ( 2 ) shall be an amount ...
Página 887
( 6 ) In determining the adjustment referred to in paragraph ( 5 ) ( b ) first determine , for each taxable year before the year of change , the amount which equals the lesser of : ( a ) the portion of the tax for such prior taxable ...
( 6 ) In determining the adjustment referred to in paragraph ( 5 ) ( b ) first determine , for each taxable year before the year of change , the amount which equals the lesser of : ( a ) the portion of the tax for such prior taxable ...
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Contenido
Proclamations of Adoption of Constitutional | 9 |
statutory provision | 32 |
Regular Session Resolutions 1961 | 1417 |
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