TAXATION 16. Gift Tax16. Gift Tax
Chapter 72 is revised by 1987 Wis. Act 27, effective 1-1-92. The following ch. 72 indexing under this head is indexing that applies prior to 1-1-92. Ch. 72 effective 1-1-92 is printed, as revised in small print following ch. 72 in the statutes.
Adopted persons, status,
72.07
Agreement with person liable, department may enter,
72.79 (3)
Classification of donees,
72.80
Clear market value,
72.77
Duty to furnish information to department,
72.86 (3)
Exemptions, annual,
72.81
Forms department may prescribe,
72.05
Income tax laws apply generally, exception,
72.86 (4)
Interest charged if tax not timely paid,
72.85 (3)
Multiple gifts in one year,
72.78
Notice, procedure for giving,
72.03
Power of appointment, transfers under, taxability,
72.75 (2)
Relationship between subchapters on inheritance estate and gift taxes,
72.87 (1)
Rules, department may make,
72.05
School benefit insurers, exemption,
616.10
Valuation, calculation,
72.77
Additions to the tax,
71.84
Tax-option corporations,
71.35
Administrative provisions applicable to all entities,
71.74 to
71.80
Bank deposits by nonresidents,
226.05
Deposit contested amounts,
71.90
To tax appeals commission,
73.01
Districts of state,
73.05
Attorney general, compromises,
71.92
Returns examined by,
71.78
Basis,
see Income, computation of, under this subhead
Capital gains,
see Income, computation of, under this subhead
Delinquent taxes and state agency debt,
71.91 to
71.94
Constitution authorizes, VIII, 1
Allocation and apportionment of income,
71.25,
71.30
Defense contract renegotiation,
71.30