TAXATION

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

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

  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, see also Information returns, under this subhead

  Filing, 71.03, 71.13

  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, see Fiduciaries, under this subhead

Homestead credit, 71.07, 71.51 to 71.55

  Adjustment, 71.74

  Claims, 71.53, 71.55

  Computation of credit, 71.54

  Definitions, 71.52

  General provisions, 71.55

  Penalties, 71.55

Income:

  Computation of, 71.05, 71.10, 71.15, 71.21, 71.26, 71.45

  Amount changed by U.S., 71.76

  Corporations previously exempt, 71.265

Individuals, 71.01 to 71.10

  Allocation and apportionment of income, 71.04

  Credits, 71.07

  Definitions, 71.01

  Estimated taxes, 71.09

  General provisions, 71.10

  Imposition of tax, 71.02

  Income, computation of, 71.05

  Married persons, general provisions, 71.10

  Delinquent taxes, 71.91

  Minimum tax, 71.08

  Rates of taxation, 71.06

  Returns, see also Information returns, under this subhead

  Filing, 71.03

  Situs of income, 71.04

  Underpayment, 71.84

Information returns, 71.69 to 71.73

  Failure to file, 71.74

  Nonwages, statement to dept., 71.72

  Penalties, 71.73

  Rents and royalties, 71.70

  Stock, capital, transfers of, 71.69

  Wages and nonwages, statement of, time extension, 71.73

  Wages, statement by employer, 71.71

Insurance companies, 71.42 to 71.49

  Computation of income, 71.45

  Computing tax, 71.49

  Credits, 71.47

  Definitions, 71.42

  Estimated taxes, 71.48

  Filing returns, 71.44

  General provisions, 71.49

  Imposition of tax, 71.43

  Penalties, 71.49

  Rates of taxation, 71.46

  Returns, see Information returns, under this subhead

Interest, 71.82

Itemized deductions, see Credits, under this subhead

Levy, 71.91

Lien, unpaid tax, 71.91

Mail postmark, timely filing, 71.80

Married couple, see Individuals, under this subhead

Minimum tax, 71.08