COMMON TRUST FUND.

290.281 COMMON TRUST FUND. § Subdivision 1.Not taxed; defined. A common trust fund shall not be subject to taxation under this chapter and the definitions provided in and the provisions of section 584 of the Internal Revenue Code shall apply. § Subd. 2. [Repealed, 1982 c 523 art 1 s 72] § Subd. 3. [Repealed, 1982 c 523 art 1 s 72] § Subd. 4. [Repealed, 1982 c 523 art 1 s 72] § Subd. 5. [Repealed, 1990 c 480 art 1 s 45] § Subd. 6. [Repealed, 1982 c 523 art 1 s 72] History: 1945 c 604 s 14; 1974 c 6 s 2; 1975 c 349 s 30; 1981 c 178 s 76; 1982 c 523 art 1 s 32; 1983 c 207 s 43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 art 21 s 49; 1Sp1986 c 1 art 1 s 9; art 3 s 14; 1987 c 268 art 126; 1988 c 719 art 3 s 12; 1989 c 28 s 25; 1990 c 604 art 2 s 16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24