Frix
Try Donna

INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE

MinnesotaRegulations

Ask Donna

How this section applies to your facts.

Minnesota Administrative Rules › DEPARTMENT OF REVENUE › Chapter 8001 › Part 8001.9000

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

An incorporation by reference of the Internal Revenue Code in Minnesota Statutes, chapter 290 or 290A shall be interpreted in accordance with any regulations or rulings adopted or issued by the Internal Revenue Service which govern the referenced provisions.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.