You may owe capital gains taxes if you sold stocks, real estate or other investments. Net investment income includes but is not limited to interest, dividends, capital gains, rental and royalty income, and other similar income.43 - MAY ACQUIRE CAPITAL STOCK. Governmental entities should develop strategies to ensure they have an accurate, complete, and uptodate record of capital assets. To itemize your deductions, complete Schedule M1SA, and include it with your Minnesota return. Companies that need to raise capital to finance their operations can issue stock. Gifts of appreciated stocks, bonds, or mutual fund shares can be a tax-advantaged way to provide immediate support for the U of M or M Health Fairview. This value was made up of common stock and additional paid-in capital. â–« The landowner is not completing the required steps in a timely manner. â–« The conservation plan is not feasible or practical to implement.