TAXATION

Corporations, 71.22 to 71.30

  Accounting method, 71.30

  Allocation and apportionment of income, 71.25, 71.30

  Computing tax, 71.30

  Credits, 71.28

  Defense contract renegotiation, 71.30

  Definitions, 71.22

  DISC, 71.30

  Dissolved, assessment, 71.74

  Estimated taxes, 71.29

  Exempt and excludable income, 71.26 (1)

  General provisions, 71.30

  Imposition of tax, 71.23

  Income, computation of, 71.26, 71.265

  Penalties, 71.30

  Previously exempt, basis and depreciation, 71.265

  Rates of taxation, 71.27

  Returns, see also Information returns, under this subhead

  Consolidated statement, 71.74

  Filing, 71.24

  Situs of income, 71.25

  Underpayment, 71.84

Credits, 71.07, 71.28, 71.47

  Adjustment, 71.74

  Claims, 71.75

  Development zones (investment, jobs, location, sales tax), 71.07, 71.28

  Farmers' drought, 71.07, 71.28, 71.47

  Farmland preservation, 71.57 to 71.61

  Historic structures, 71.28

  Homestead, 71.51 to 71.55

  Interest, 71.82

  Rehabilitation of nondepreciable historic property, 71.28

Criminal violations, 71.83

Debt owed to state agency:

  Address of debtor disclosed, 71.78

  Collection of, 71.93, 71.94

  Penalties, 71.94

  Setoffs, 71.93

Delinquent taxes:

  Collection of, 71.91 to 71.94

  Compromises, 71.92

  Docket, 806.11, 806.115

  Interest on, 71.82

  Penalties, 71.94

  Time become, 71.91

  Uncollectible, written off, 73.03 (27)

Department, duties and powers, 71.80

Depreciation, see Income, computation of, under this subhead

Development zones investment credit, see Credits, under this subhead

Disclosure, 71.78

Endangered resources, 71.10

Entertainer, surety bond, 71.80

Estates, see Fiduciaries, under this subhead

Estimated taxes, 71.09, 71.29, 71.48

Exempt and excludable income, 71.05 (1), 71.26 (1), 71.45 (1)

Extension of time to file, 71.03 (7)

Farmers' drought property tax credit, 71.07, 71.28, 71.47

Farmland preservation credit, 71.07, 71.47, 71.57 to 71.61

  Adjustment, 71.74

  Claims, 71.59, 92.104, 92.105

  Computation of credit, 71.60

  Corporations, 71.28

  Definitions, 71.58

  General provisions, 71.61

  Penalties, 71.61

Farmland tax relief credit, 71.07 (3m), 71.47 (2m)

Fiduciaries, 71.01 to 71.17

  Allocation and apportionment of income, 71.04

  Common trust funds, 223.057

  Credits, 71.07

  Definitions, 71.01

  Estimated taxes, 71.09

  General provisions, 71.10, 71.17

  Imposition of tax, 71.02, 71.125

  Income, computation of, 71.05, 71.15

  Minimum tax, 71.08

  Modification allocation, 71.16

  Out-of-state trust, 71.17

  Rates of taxation, 71.06

  Returns, filing, 71.03, 71.13  
See also Information returns, under this subhead

  Situs of income, 71.04, 71.14

  Subject to ch. 71, 71.12

  Tax-exempt trusts, 71.17

  Underpayment, 71.84

General provisions, 71.10, 71.30, 71.49, 71.55, 71.61, 71.67, 71.74 to 71.80, 71.85

Guardian, obligation to pay for ward, 71.03 (2) (c)

Homestead credit, 71.07, 71.51 to 71.55

  Adjustment, 71.74

  Claims, 71.53, 71.55