Minnesota Statutes

Minn. Stat. § 290.29 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1990 c 480 art 1 s 45]

Notes of Decisions

Cited in 1 case, 1964–1964 · leading case: Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964).

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Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964). · cites it 2× “22, or if the grantor of such trust is domiciled within this state and such income or gains would be taxable to such grantor under section 290.29; “(3) Income derived from carrying on a trade or business, including in the case of a business owned by natural persons the income…”

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