CHAPTER 71
INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL REVENUES
SUBCHAPTER I
TAXATION OF INDIVIDUALS AND FIDUCIARIES
71.01 Definitions.
71.02 Imposition of tax.
71.03 Filing returns; certain claims.
71.04 Situs of income; allocation and apportionment.
71.05 Income computation.
71.06 Rates of taxation.
71.07 Credits.
71.08 Minimum tax.
71.09 Payment of estimated taxes.
71.10 General provisions.
SUBCHAPTER II
SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES
71.12 Conformity.
71.122 Definition.
71.125 Imposition of tax.
71.13 Filing returns.
71.14 Situs of income.
71.15 Income computation.
71.16 Allocation of modifications.
71.17 General provisions.
SUBCHAPTER III
PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
71.19 Conformity.
71.195 Definition.
71.20 Filing returns.
71.21 Computation.
SUBCHAPTER IV
TAXATION OF CORPORATIONS
71.22 Definitions.
71.23 Imposition of tax.
71.24 Filing returns; extensions; payment of tax.
71.25 Situs of income; allocation and apportionment.
71.255 Combined reporting.
71.26 Income computation.
71.265 Previously exempt corporations; basis and depreciation.
71.27 Rates of taxation.
71.275 Rate changes.
71.28 Credits.
71.29 Payments of estimated taxes.
71.30 General provisions.
SUBCHAPTER V
TAX-OPTION CORPORATIONS
71.32 Conformity.
71.33 Intent.
71.34 Definitions.
71.35 Imposition of additional tax on tax-option corporations.
71.36 Tax-option items.
71.362 Situs of income.
71.365 General provisions.
SUBCHAPTER VI
URBAN TRANSIT COMPANIES
71.37 Conformity.
71.38 Definition.
71.385 Determination of cost.
71.39 Imposition of tax.
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This is an archival version of the Wis. Stats. database for 2009. See Are the Statutes on this Website Official?