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1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 501C.1113 CHARGES AGAINST INCOME AND PRINCIPAL.
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501C.1113 CHARGES AGAINST INCOME AND PRINCIPAL. § Subdivision 1.Income. The following charges must be made against income: (1) ordinary expenses incurred in connection with the administration, management, or preservation of the trust property, including regularly recurring taxes …
Minn. Stat. § 501C.1114 NONTRUST ESTATES.
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501C.1114 NONTRUST ESTATES. § Subdivision 1.Limitations. Sections 501C.1101 to 501C.1118 apply to nontrust estates, subject to: (1) agreement of the parties; (2) specific direction in the instrument creating the nontrust estates; (3) subdivision 2; and (4) other applicable statut…
Minn. Stat. § 501C.1115 APPLICATION.
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501C.1115 APPLICATION. Except as specifically provided in the governing instrument, Minnesota Statutes 1988, sections 501.48 to 501.63, apply to a receipt or expense received or incurred after January 1, 1970, and before January 1, 1990, by any trust or decedent's estate whether …
Minn. Stat. § 501C.1116 ASCERTAINMENT OF INCOME OR PRINCIPAL.
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501C.1116 ASCERTAINMENT OF INCOME OR PRINCIPAL. Sections 501C.1101 to 501C.1118 do not govern the ascertainment of what constitutes the receipt of income or principal by the estate or trust for income tax purposes. History: 2015 c 5 art 11 s 16
