Farmers' drought, 71.07, 71.28, 71.47
  Farmland preservation, 71.57 to 71.61
  Historic structures, 71.28
  Homestead, 71.51 to 71.55
  Interest, 71.82
  Rehabilitation of nondepreciable historic property, 71.28
Criminal violations, 71.83
Debt owed to state agency:
  Address of debtor disclosed, 71.78
  Collection of, 71.93, 71.94
  Penalties, 71.94
  Setoffs, 71.93
Delinquent taxes:
  Collection of, 71.91 to 71.94
  Compromises, 71.92
  Docket, 806.11, 806.115
  Interest on, 71.82
  Penalties, 71.94
  Time become, 71.91
  Uncollectible, written off, 73.03 (27)
Department, duties and powers, 71.80
Depreciation,
see Income, computation of, under this subhead
Development zones investment credit,
see Credits, under this subhead
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
Exempt and excludable income, 71.05 (1), 71.26 (1), 71.45 (1)
Extension of time to file, 71.03 (7)
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
  Common trust funds, 223.057
  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
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
  Exempt and excludable income, 71.05 (1)
  General provisions, 71.10
  Imposition of tax, 71.02
  Income, computation of, 71.05
  Married persons:
  Delinquent taxes, 71.91
  General provisions, 71.10
  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
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