The secretary of revenue has divided the state into the following income tax assessment districts:
Tax 1.01 History
1-2-56; am. Register, September, 1964, No. 105
, eff. 10-1-64; am. Register, February, 1975, No. 230
, eff. 3-1-75; am. Register, September, 1983, No. 333
, eff. 10-1-83.
Application of federal income tax regulations.
To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, Wisconsin income or franchise tax or Wisconsin minimum tax or alternative minimum tax of any natural person, fiduciary or corporation, including tax-option (S) corporations, any United States treasury regulation interpreting the provision shall be deemed a tax rule of the Wisconsin Administrative Code.