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.
Tax 1.06 Note
Federalization of the computation of Wisconsin gross income for individuals and fiduciaries was provided by Chapter 163, Laws of 1965
, effective for taxable year 1965 and thereafter. Federalization of the computation of Wisconsin net income of a corporation was provided by 1987 Wis. Act 27
, effective for taxable year 1987 and thereafter.
Tax 1.06 History
Cr. Register, March, 1966, No. 123
, eff. 4-1-66; am. Register, July, 1987, No. 379
, eff. 8-1-87; am Register, June, 1990, No. 414
, eff. 7-1-90.
Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and special fuel tax deposit reports. Tax 1.10(1)
Daily processing of documents.
Screening and processing of deposit reports, returns, and vouchers shall be done daily on the date received in accordance with specific procedures provided by the department.