SB55-ASA1, s. 1168
11Section
1168. 71.14 (3m) (a) (intro.) of the statutes is amended to read:
SB55-ASA1,742,1612
71.14
(3m) (a) (intro.) Subject to par. (b) and except as provided in sub. (2) and
13s. 71.04 (1) (b) 2., only the following trusts, or portions of trusts, that become
14irrevocable on or after October 29, 1999,
or that became irrevocable before October
1529, 1999, and are first administered in this state on or after October 29, 1999, are
16resident of this state:
SB55-ASA1,742,1918
71.14
(3m) (b) 2. Is irrevocable if the power to revest title, as described in
par.
19(a) subd. 1., does not exist.
SB55-ASA1,742,2321
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
22(2dj), (2dL),
(2dm), (2ds), (2dx)
and
, (3g), and (3s) and passed through to partners
23shall be added to the partnership's income.
SB55-ASA1,743,7
171.22
(1r) "Doing business
in this state" includes issuing credit, debit
, or travel
2and entertainment cards to customers in this state
; owning, directly or indirectly, a
3general or limited partnership interest in a partnership that does business in this
4state, regardless of the percentage of ownership; and owning, directly or indirectly,
5an interest in a limited liability company that does business in this state, regardless
6of the percentage of ownership, if the limited liability company is treated as a
7partnership for federal income tax purposes.
SB55-ASA1,744,1210
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
12December 31, 1992, and before January 1, 1994, means the federal Internal
13Revenue Code as amended to December 31, 1992, excluding sections 103, 104
, and
14110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and
15(c) 1, 13113, 13150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
16104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
17105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
18indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
19100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
20(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
22excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174
, and
2413203 of P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
25104-188, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
1sections 162 and 165 of P.L. 106-554. The Internal Revenue Code applies for
2Wisconsin purposes at the same time as for federal purposes. Amendments to the
3federal Internal Revenue Code enacted after December 31, 1992, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1992, and
5before January 1, 1994, except that changes to the Internal Revenue Code made by
6P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
7105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
8and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
9to this subchapter made by P.L.
103-66, P.L.
103-465. P.L.
104-188, excluding
10section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277,
and P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
12purposes at the same time as for federal purposes.
SB55-ASA1,745,2114
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
16December 31, 1993, and before January 1, 1995, means the federal Internal
17Revenue Code as amended to December 31, 1993, excluding sections 103, 104
, and
18110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and
1913215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465,
20P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
21of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206
and, P.L.
22105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
23indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
24100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
25(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
1101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
2excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and 13215
4of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
5section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
6104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
7106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue
8Code applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal Internal Revenue Code enacted after
10December 31, 1993, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1993, and before January 1, 1995, except that
12changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
13103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
14section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 15and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 16and changes that indirectly affect the provisions applicable to this subchapter made
17by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
18104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
20sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
21as for federal purposes.
SB55-ASA1,747,223
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
25December 31, 1994, and before January 1, 1996, means the federal Internal
1Revenue Code as amended to December 31, 1994, excluding sections 103, 104
, and
2110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
3of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
41204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
5105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
6106-554, and as indirectly affected in the provisions applicable to this subchapter
7by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
8(2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
9100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
10102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
14104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
15106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue
16Code applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after
18December 31, 1994, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1994, and before January 1, 1996, except that
20changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
21sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
23and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
24to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
251311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
1105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554, apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,748,94
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
6December 31, 1995, and before January 1, 1997, means the federal Internal
7Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
8110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
9of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
101311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
11P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165
12of P.L. 106-554, and as indirectly affected in the provisions applicable to this
13subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
14(B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008
15(g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
16101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
17102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
19104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
20104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, 21P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
22Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the federal Internal Revenue Code enacted after
24December 31, 1995, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1995, and before January 1, 1997, except that
1changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
21123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
3105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
4sections 162 and 165 of P.L. 106-554, and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L.
104-188, excluding sections
61123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
9as for federal purposes.
SB55-ASA1,749,1311
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
13December 31, 1996, and before January 1, 1998, means the federal Internal
14Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
15110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
17and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277
and, P.L.
18106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
19indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
20100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
21(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
22101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
23excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
25103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
1excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
2104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 3P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
4Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
5purposes. Amendments to the federal Internal Revenue Code enacted after
6December 31, 1996, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 1996, and before January 1, 1998, except that
8changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
9105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162
10and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
11to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 12P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
13for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,750,1815
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
16(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
17December 31, 1997, and before January 1, 1999, means the federal Internal
18Revenue Code as amended to December 31, 1997, excluding sections 103, 104
, and
19110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
20103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
21and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36
and, P.L.
22106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
23106-573, and as indirectly affected in the provisions applicable to this subchapter
24by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
11do not apply to this paragraph with respect to taxable years beginning after
12December 31, 1997, and before January 1, 1999, except that changes to the Internal
13Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, 14P.L.
106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
15106-573 and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
17106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
18106-573 apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,751,2220
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
22December 31, 1998, and before January 1, 2000, means the federal Internal
23Revenue Code as amended to December 31, 1998, excluding sections 103, 104
, and
24110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
25103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
1and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554,
2excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as indirectly
3affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
4P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and
5823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
6101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
7103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
9103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
12106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
13165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code applies for
14Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1998, and
17before January 1, 2000, except that changes to the Internal Revenue Code made by
18P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162
19and 165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
20provisions applicable to this subchapter made by P.L.
106-36 and, P.L.
106-170, P.L.
21106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
22106-573 apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,753,224
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1999,
and before January 1, 2001, means the federal Internal Revenue
2Code as amended to December 31, 1999, excluding sections 103, 104
, and 110 of P.L.
3102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 4and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
5amended by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and
6165 of P.L. 106-554, and P.L. 106-573, and as indirectly affected in the provisions
7applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
8sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 9and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
10101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
11102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
12(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
13103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
141311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
15105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
16P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
17106-554, and P.L. 106-573. The Internal Revenue Code applies for Wisconsin
18purposes at the same time as for federal purposes. Amendments to the federal
19Internal Revenue Code enacted after December 31, 1999, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1999
, and
21before January 1, 2001, except that changes to the Internal Revenue Code made by
22P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
23106-554, and P.L. 106-573 and changes that indirectly affect the provisions
24applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L. 106-554,
1excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin
2purposes at the same time as for federal purposes.
SB55-ASA1,753,234
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2000, means the federal Internal Revenue Code as amended to
7December 31, 2000, excluding sections 103, 104, and 110 of P.L.
102-227, sections
813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123
9(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as indirectly affected
10in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
11100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
12(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
14103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
15sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
16103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
171123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
19106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
106-554, excluding sections
20162 and 165 of P.L.
106-554, and P.L.
106-573. The Internal Revenue Code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal Internal Revenue Code enacted after December 31, 2000, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 2000.
SB55-ASA1,755,2
171.22
(4m) (f) For taxable years that begin after December 31, 1992, and before
2January 1, 1994, "Internal Revenue Code", for corporations that are subject to a tax
3on unrelated business income under s. 71.26 (1) (a), means the federal Internal
4Revenue Code as amended to December 31, 1992, excluding sections 103, 104
, and
5110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and
6(c) 1, 13113, 13150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
7104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
8105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
9indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
10100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
11101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113,
1313150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
104-188,
14excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206
and, P.L.
105-277,
15and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the Internal Revenue Code enacted after
18December 31, 1992, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1992, and before January 1, 1994, except that
20changes to the Internal Revenue Code made by P.L.
103-66, P.L.
103-465, P.L.
21104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
22105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and
23changes that indirectly affect the provisions applicable to this subchapter made by
24P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
25105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162
1and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
2purposes.
SB55-ASA1,756,94
71.22
(4m) (g) For taxable years that begin after December 31, 1993, and
5before January 1, 1995, "Internal Revenue Code", for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 1993, excluding sections 103,
8104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
9(d)
, and 13215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
10103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
11section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 12and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
13and as indirectly affected in the provisions applicable to this subchapter by P.L.
1499-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
15101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
16102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
17(d), 13171 (d), 13174, 13203 (d)
, and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337,
18P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
19section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 20and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554.
21The Internal Revenue Code applies for Wisconsin purposes at the same time as for
22federal purposes. Amendments to the Internal Revenue Code enacted after
23December 31, 1993, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1993, and before January 1, 1995, except that
25changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
2section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 3and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
6104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
7104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
9as for federal purposes.
SB55-ASA1,757,1311
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
12before January 1, 1996, "Internal Revenue Code", for corporations that are subject
13to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
14Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
15104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
1613203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
17sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
19and 165 of P.L. 106-554, and as indirectly affected in the provisions applicable to this
20subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
21P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, 22and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2313113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
24103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
251311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
1105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554. The Internal Revenue Code applies for Wisconsin purposes at the same
3time as for federal purposes. Amendments to the Internal Revenue Code enacted
4after December 31, 1994, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1994, and before January 1, 1996, except that
6changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
7sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
9and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
10to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
111311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
12105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L.
13106-554, apply for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,758,1815
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
16January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
17on unrelated business income under s. 71.26 (1) (a), means the federal Internal
18Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
19110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
20of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
211311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
22P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165
23of P.L. 106-554, and as indirectly affected in the provisions applicable to this
24subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
25P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
,
1and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
3103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
41204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, PL.
105-33, P.L.
5105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
6and 165 of P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes
7at the same time as for federal purposes. Amendments to the Internal Revenue Code
8enacted after December 31, 1995, do not apply to this paragraph with respect to
9taxable years beginning after December 31, 1995, and before January 1, 1997,
10except that changes to the Internal Revenue Code made by P.L.
104-188, excluding
11sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
13106-554, excluding sections 162 and 165 of P.L. 106-554, and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
15sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L.
17106-554, excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
18purposes at the same time as for federal purposes.
SB55-ASA1,759,2020
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
21January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
22on unrelated business income under s. 71.26 (1) (a), means the federal Internal
23Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
24110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
25103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188
1and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, P.L.
2106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
3indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
4100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
5101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
6102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
713174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
8104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
9of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
10P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of
11P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the Internal Revenue Code
13enacted after December 31, 1996, do not apply to this paragraph with respect to
14taxable years beginning after December 31, 1996, and before January 1, 1998,
15except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
16P.L.
105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections
17162 and 165 of P.L. 106-554, and changes that indirectly affect provisions applicable
18to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 19P.L.
106-36,
and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
20for Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,760,2422
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
23before January 1, 1999, "Internal Revenue Code", for corporations that are subject
24to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
25Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
1104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
2(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
3104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 4and, P.L.
106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and
5P.L. 106-573, and as indirectly affected in the provisions applicable to this
6subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
7P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, 8and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
913113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
10103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
11(c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
12105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
13106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
14106-573. The Internal Revenue Code applies for Wisconsin purposes at the same
15time as for federal purposes. Amendments to the Internal Revenue Code enacted
16after December 31, 1997, do not apply to this paragraph with respect to taxable years
17beginning after December 31, 1997, and before January 1, 1999, except that
18changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
19105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding sections 162 and
20165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
21provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding sections 162 and
23165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin purposes at the same time
24as for federal purposes.
SB55-ASA1,762,2
171.22
(4m) (L) For taxable years that begin after December 31, 1998, and
2before January 1, 2000, "Internal Revenue Code", for corporations that are subject
3to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
4Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
5104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
6(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
7104-188, and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L.
8106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as
9indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
10100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
11101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
14104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605
15(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
16105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-230,
17P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the Internal Revenue Code enacted after December 31,
201998, do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1998, and before January 1, 2000, except that changes to the Internal
22Revenue Code made by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554,
23excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 and changes that
24indirectly affect the provisions applicable to this subchapter made by P.L.
106-36 25and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
1106-554, and P.L. 106-573 apply for Wisconsin purposes at the same time as for
2federal purposes.
SB55-ASA1,763,44
71.22
(4m) (m) For taxable years that begin after December 31, 1999,
and
5before January 1, 2001, "Internal Revenue Code", for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
8104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
9(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
10104-188, and as amended by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding
11sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as indirectly affected in
12the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
13100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
14102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
15102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
1613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
17104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
18104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
19105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-200, P.L. 106-230,
20P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the Internal Revenue Code enacted after December 31,
231999, do not apply to this paragraph with respect to taxable years beginning after
24December 31, 1999
, and before January 1, 2001, except that changes to the Internal
25Revenue Code made by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections
1162 and 165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
2provisions applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L.
3106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for
4Wisconsin purposes at the same time as for federal purposes.
SB55-ASA1,763,246
71.22
(4m) (n) For taxable years that begin after December 31, 2000, "Internal
7Revenue Code," for corporations that are subject to a tax on unrelated business
8income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
9to December 31, 2000, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
11(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as indirectly affected
12in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
13100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
14102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
15102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
17104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
18104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
19105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
20106-554, excluding sections 162 and 165 of P.L.
106-554, and P.L.
106-573. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the Internal Revenue Code enacted after December 31,
232000, do not apply to this paragraph with respect to taxable years beginning after
24December 31, 2000.
SB55-ASA1,764,2
171.22
(6m) "Member" does not include a member of a limited liability company
2treated as a corporation under sub. (1).
SB55-ASA1,764,54
71.22
(7m) "Partner" does not include a partner of a publicly traded
5partnership treated as a corporation under sub. (1).
SB55-ASA1, s. 1174
6Section
1174. 71.25 (6) of the statutes is renumbered 71.25 (6) (intro.) and
7amended to read:
SB55-ASA1,765,28
71.25
(6) Allocation and separate accounting and apportionment formula. 9(intro.) Corporations engaged in business within and without the state shall be taxed
10only on such income as is derived from business transacted and property located
11within the state. The amount of such income attributable to Wisconsin may be
12determined by an allocation and separate accounting thereof, when the business of
13such corporation within the state is not an integral part of a unitary business, but
14the department of revenue may permit an allocation and separate accounting in any
15case in which it is satisfied that the use of such method will properly reflect the
16income taxable by this state. In all cases in which allocation and separate accounting
17is not permissible, the determination shall be made in the following manner: for all
18businesses except
air carriers, financial organizations,
pipeline companies, public
19utilities, railroads, sleeping car companies, car line companies and corporations or
20associations that are subject to a tax on unrelated business income under s. 71.26 (1)
21(a) there shall first be deducted from the total net income of the taxpayer the part
22thereof (less related expenses, if any) that follows the situs of the property or the
23residence of the recipient. The remaining net income shall be apportioned to
24Wisconsin this state by use of
an apportionment fraction composed of a sales factor
25under sub. (9) representing 50% of the fraction, a property factor under sub. (7)
1representing 25% of the fraction and a payroll factor under sub. (8) representing 25%
2of the fraction. the following:
SB55-ASA1,765,74
71.25
(6) (a) For taxable years beginning before January 1, 2004, an
5apportionment fraction composed of a sales factor under sub. (9) representing 50%
6of the fraction, a property factor under sub. (7) representing 25% of the fraction, and
7a payroll factor under sub. (8) representing 25% of the fraction.
SB55-ASA1,765,129
71.25
(6) (b) For taxable years beginning after December 31, 2003, and before
10January 1, 2005, an apportionment fraction composed of a sales factor under sub. (9)
11representing 60% of the fraction, a property factor under sub. (7) representing 20%
12of the fraction, and a payroll factor under sub. (8) representing 20% of the fraction.
SB55-ASA1,765,1714
71.25
(6) (c) For taxable years beginning after December 31, 2004, and before
15January 1, 2006, an apportionment fraction composed of a sales factor under sub. (9)
16representing 80% of the fraction, a property factor under sub. (7) representing 10%
17of the fraction, and a payroll factor under sub. (8) representing 10% of the fraction.
SB55-ASA1,765,2019
71.25
(6) (d) For taxable years beginning after December 31, 2005, an
20apportionment fraction composed of the sales factor under sub. (9).
SB55-ASA1,766,322
71.25
(6) (e) For taxable years beginning after December 31, 2003, and before
23January 1, 2006, the apportionment fraction for the remaining net income of a
24financial organization shall include a sales factor that represents more than 50% of
25the apportionment fraction, as determined by rule by the department. For taxable
1years beginning after December 31, 2005, the apportionment fraction for the
2remaining net income of a financial organization is composed of a sales factor, as
3determined by rule by the department.
SB55-ASA1,766,95
71.25
(6m) Apportionment formula computation. (a) 1. For taxable years
6beginning before January 1, 2006, if both the numerator and the denominator of the
7sales factor under sub. (9) related to a taxpayer's remaining net income are zero, the
8sales factor under sub. (9) is eliminated from the apportionment formula to
9determine the taxpayer's remaining net income under sub. (6).
SB55-ASA1,766,1310
2. For taxable years beginning after December 31, 2005, if both the numerator
11and the denominator of the sales factor under sub. (9) related to a taxpayer's
12remaining net income are zero, none of the taxpayer's remaining net income is
13apportioned to this state.
SB55-ASA1,766,1714
(b) 1. For taxable years beginning before January 1, 2006, if the numerator of
15the sales factor under sub. (9) related to a taxpayer's remaining net income is a
16negative number and the denominator of the sales factor under sub. (9) related to a
17taxpayer's remaining net income is not zero, the sales factor under sub. (9) is zero.
SB55-ASA1,766,2218
2. For taxable years beginning after December 31, 2005, if the numerator of the
19sales factor under sub. (9) related to a taxpayer's remaining net income is a negative
20number and the denominator of the sales factor under sub. (9) related to a taxpayer's
21remaining net income is not zero, none of the taxpayer's remaining net income is
22apportioned to this state.
SB55-ASA1,767,223
(c) 1. For taxable years beginning before January 1, 2006, if the numerator of
24the sales factor under sub. (9) related to a taxpayer's remaining net income is a
25positive number and the denominator of the sales factor under sub. (9) related to a
1taxpayer's remaining net income is zero or a negative number, the sales factor under
2sub. (9) is one.
SB55-ASA1,767,73
2. For taxable years beginning after December 31, 2005, if the numerator of the
4sales factor under sub. (9) related to a taxpayer's remaining net income is a positive
5number and the denominator of the sales factor under sub. (9) related to a taxpayer's
6remaining net income is zero or a negative number, all of the taxpayer's remaining
7net income is apportioned to this state.
SB55-ASA1,767,109
71.25
(7) Property factor. (intro.) For purposes of sub.
(5) (6) and for taxable
10years beginning before January 1, 2006:
SB55-ASA1,767,1312
71.25
(8) Payroll factor. (intro.) For purposes of sub.
(5) (6) and for taxable
13years beginning before January 1, 2006:
SB55-ASA1,767,2215
71.25
(9) (d) Sales, other than sales of tangible personal property, are in this
16state if the income-producing activity is performed in this state. If the
17income-producing activity is performed both in and outside this state the sales shall
18be divided between those states having jurisdiction to tax such business in
19proportion to the direct costs of performance incurred in each such state in rendering
20this service. Services performed in states which do not have jurisdiction to tax the
21business shall be deemed to have been performed in the state to which compensation
22is allocated by
sub. s. 71.25 (8)
, 1999 stats.
SB55-ASA1, s. 1183
23Section
1183. 71.25 (10) (b) of the statutes is renumbered 71.25 (10) (b) 1. and
24amended to read:
SB55-ASA1,768,7
171.25
(10) (b) 1. In this section,
for taxable years beginning before January 1,
22004, "public utility" means
any business entity described under subd. 2. and any
3business entity which owns or operates any plant, equipment, property, franchise,
4or license for the transmission of communications or the production, transmission,
5sale, delivery, or furnishing of electricity, water or steam the rates of charges for
6goods or services of which have been established or approved by a federal, state or
7local government or governmental agency.
"Public
SB55-ASA1,768,13
82. In this section, for taxable years beginning after December 31, 2003, "public 9utility"
also means any business entity providing service to the public and engaged
10in the transportation of goods and persons for hire, as defined in s. 194.01 (4),
11regardless of whether or not the entity's rates or charges for services have been
12established or approved by a federal, state or local government or governmental
13agency.
SB55-ASA1,768,1915
71.25
(10) (c) The net business income of railroads, sleeping car companies, car
16line companies,
pipeline companies, financial organizations
, air carriers and public
17utilities requiring apportionment shall be apportioned pursuant to rules of the
18department of revenue, but the income taxed is limited to the income derived from
19business transacted and property located within the state.
SB55-ASA1,769,621
71.25
(11) Department may waive factor. Where, in the case of any corporation
22engaged in business
within in and
without the outside this state
of Wisconsin and
23required to apportion its income as provided in sub. (6), it shall be shown to the
24satisfaction of the department of revenue that the use of any one of the 3 factors
25provided in sub. (6) gives an unreasonable or inequitable final average ratio because
1of the fact that such corporation does not employ, to any appreciable extent in its
2trade or business in producing the income taxed, the factors made use of in obtaining
3such ratio, this factor may, with the approval of the department of revenue, be
4omitted in obtaining the final average ratio which is to be applied to the remaining
5net income.
This subsection does not apply to taxable years beginning after
6December 31, 2005.
SB55-ASA1,769,128
71.25
(15) Partnerships and limited liability companies. (a) A general or
9limited partner's share of the numerator and denominator of a partnership's
10apportionment factors under this section are included in the numerator and
11denominator of the general or limited partner's apportionment factors under this
12section.
SB55-ASA1,769,1613
(b) If a limited liability company is treated as a partnership, for federal tax
14purposes, a member's share of the numerator and denominator of a limited liability
15company's apportionment factors under this section are included in the numerator
16and denominator of the member's apportionment factors under this section.
SB55-ASA1,769,1918
71.26
(1) (be)
Certain authorities. Income of the University of Wisconsin
19Hospitals and Clinics Authority
and of the Fox River Navigational System Authority.
SB55-ASA1,770,1121
71.26
(2) (a)
Corporations in general. The "net income" of a corporation means
22the gross income as computed under the
internal revenue code Internal Revenue
23Code as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di)
24plus the amount of credit computed under s. 71.28 (1)
and
, (3)
to, (4), and (5) plus the
25amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL),
(1dm),
1(1ds)
and, and (3g) (1dx) and not passed through by a partnership, limited liability
2company
, or tax-option corporation that has added that amount to the partnership's,
3limited liability company's
, or tax-option corporation's income under s. 71.21 (4) or
471.34 (1) (g) plus the amount of losses from the sale or other disposition of assets the
5gain from which would be wholly exempt income, as defined in sub. (3) (L), if the
6assets were sold or otherwise disposed of at a gain and minus deductions, as
7computed under the
internal revenue code Internal Revenue Code as modified under
8sub. (3), plus or minus, as appropriate, an amount equal to the difference between
9the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned
, or
10otherwise disposed of in a taxable transaction during the taxable year, except as
11provided in par. (b) and s. 71.45 (2) and (5).
