# Minn. R. 8001.9000: INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE

> Minnesota · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_8001_9000

## Section

- **Citation:** Minn. R. 8001.9000
- **Heading:** INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE
- **Jurisdiction:** Minnesota
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Minnesota Administrative Rules / DEPARTMENT OF REVENUE / Chapter 8001 / Part 8001.9000

## 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.

## Nearby sections

- [Minn. R. 8001.0300 RESIDENT AND DOMICILE DEFINED; CONSIDERATIONS](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_8001_0300.md)
- [Minn. R. 8001.9000 INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE](https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_8001_9000.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MN_ADR_8001_9000. Check the current official text before relying on it. Not legal advice.