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.

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[Repealed, 1982 c 523 art 1 s 72]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[Repealed, 1982 c 523 art 1 s 72]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[Repealed, 1982 c 523 art 1 s 72]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[Repealed, 1990 c 480 art 1 s 45]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[Repealed, 1982 c 523 art 1 s 72]