Allocation and apportionment of income, 71.25, 71.30
Computing tax, 71.30
Credits, 71.28
Defense contract renegotiation, 71.30
Definitions, 71.22
DISC, 71.30
Dissolved, assessment, 71.74
Estimated taxes, 71.29
Exempt and excludable income, 71.26 (1)
General provisions, 71.30
Imposition of tax, 71.23
Income, computation of, 71.26, 71.265
Penalties, 71.30
Previously exempt, basis and depreciation, 71.265
Rates of taxation, 71.27
Returns:
See also Information returns, under this subhead

Consolidated statement, 71.74
Filing, 71.24
Situs of income, 71.25
Underpayment, 71.84
Credits, 71.07, 71.28, 71.47
Adjustment, 71.74
Claims, 71.75
Development zones (investment, jobs, location, sales tax), 71.07, 71.28
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, filing, 71.03, 71.13
See also Information returns, under this subhead

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, obligation to pay for ward, 71.03 (2) (c)
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
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