- Ag Docket
(non-residents of Minnesota cannot offset Minnesota-based capital gain income (derived from sale of MN farmland) with loss carryover from sale of out-of-state (non-Minnesota) properties; carryover did not relate to property taxed in Minnesota; gambling losses disallowed).
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.