AB807,52,2312
71.26
(2) (b) 15. For taxable years that begin after December 31, 1999, and
13before January 1, 2003, for a corporation, conduit or common law trust which
14qualifies as a regulated investment company, real estate mortgage investment
15conduit, real estate investment trust or financial asset securitization investment
16trust under the Internal Revenue Code as amended to December 31, 1999, excluding
17sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1813174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
191605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
20sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
21of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
22sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 23P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
24applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
25101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
1excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
2103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
4excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
5104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
6105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
7162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
8107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
9101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
10107-358,
and P.L. 108-121, "net income" means the federal regulated investment
11company taxable income, federal real estate mortgage investment conduit taxable
12income, federal real estate investment trust or financial asset securitization
13investment trust taxable income of the corporation, conduit or trust as determined
14under the Internal Revenue Code as amended to December 31, 1999, excluding
15sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1613174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
171605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
18sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
19of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
20sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 21P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
22applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
23101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
24excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
25103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
2excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
3104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
6107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
8107-358,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
91985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
10Internal Revenue Code as amended to December 31, 1980, shall continue to be
11depreciated under the Internal Revenue Code as amended to December 31, 1980,
12and except that the appropriate amount shall be added or subtracted to reflect
13differences between the depreciation or adjusted basis for federal income tax
14purposes and the depreciation or adjusted basis under this chapter of any property
15disposed of during the taxable year. The Internal Revenue Code as amended to
16December 31, 1999, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
18(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
19106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
20P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
21107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
22P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and as indirectly
23affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
24P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
25P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
1102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
3104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
5105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
7section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
8excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
9107-276,
and P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the
10same time as for federal purposes. Amendments to the Internal Revenue Code
11enacted after December 31, 1999, do not apply to this subdivision with respect to
12taxable years that begin after December 31, 1999, and before January 1, 2003,
13except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
14106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
15excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
17P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and changes that indirectly affect
18the provisions applicable to this subchapter made by P.L.
106-230, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
20section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
22107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin purposes at the
23same time as for federal purposes.
AB807,55,21
171.26
(2) (b) 16. For taxable years that begin after December 31, 2002, for a
2corporation, conduit, or common law trust which qualifies as a regulated investment
3company, real estate mortgage investment conduit, real estate investment trust, or
4financial asset securitization investment trust under the Internal Revenue Code as
5amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227,
6sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
71123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections
8162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101
9of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
10provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
11P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
12excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
15excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
17105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
18162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
20of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
21108-121, "net income" means the federal regulated investment company taxable
22income, federal real estate mortgage investment conduit taxable income, federal real
23estate investment trust or financial asset securitization investment trust taxable
24income of the corporation, conduit, or trust as determined under the Internal
25Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and
1110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
3106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
4107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as
5indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
6100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
7101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
8102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
10104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
11(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
12105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
15107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
16107-276,
and P.L.
107-358,
and P.L. 108-121, except that property that, under s.
1771.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983
18to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall
19continue to be depreciated under the Internal Revenue Code as amended to
20December 31, 1980, and except that the appropriate amount shall be added or
21subtracted to reflect differences between the depreciation or adjusted basis for
22federal income tax purposes and the depreciation or adjusted basis under this
23chapter of any property disposed of during the taxable year. The Internal Revenue
24Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
1sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
2sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
3section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
4affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
5P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
6P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
11105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
13section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
14excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 15P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the same time as
16for federal purposes. Amendments to the Internal Revenue Code enacted after
17December 31, 2002, do not apply to this subdivision with respect to taxable years that
18begin after December 31, 2002
, except that changes to the Internal Revenue Code
19made by P.L. 108-121 and changes that indirectly affect the provisions applicable to
20this subchapter made by P.L. 108-121 apply for Wisconsin purposes at the same time
21as for federal purposes.
AB807,57,924
71.34
(1g) (j) "Internal Revenue Code" for tax-option corporations, for taxable
25years that begin after December 31, 1994, and before January 1, 1996, means the
1federal Internal Revenue Code as amended to December 31, 1994, excluding
2sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
4excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
5104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
6162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
7406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
8in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
9100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
10(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
11101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
12103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
13sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
14103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
151202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
16P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
17106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
18and P.L.
107-181,
and P.L. 108-121, except that section 1366 (f) (relating to
19pass-through of items to shareholders) is modified by substituting the tax under s.
2071.35 for the taxes under sections 1374 and 1375. 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, 1994, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1994, and
24before January 1, 1996, except changes to the Internal Revenue Code made by P.L.
25104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
1P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
8excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 9apply for Wisconsin purposes at the same time as for federal purposes.
AB807,58,2312
71.34
(1g) (k) "Internal Revenue Code" for tax-option corporations, for taxable
13years that begin after December 31, 1995, and before January 1, 1997, means the
14federal Internal Revenue Code as amended to December 31, 1995, excluding
15sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
1613174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding
17sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
20excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 21and as indirectly affected in the provisions applicable to this subchapter by P.L.
2299-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
23(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
24100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
25102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
1102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
3104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
4104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
5106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
6excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 7except that section 1366 (f) (relating to pass-through of items to shareholders) is
8modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
91375. The Internal Revenue Code applies for Wisconsin purposes at the same time
10as for federal purposes. Amendments to the federal Internal Revenue Code enacted
11after December 31, 1995, do not apply to this paragraph with respect to taxable years
12beginning after December 31, 1995, and before January 1, 1997, except that
13changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
141123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
15105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
16162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
17406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
18affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
19sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
22excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 23apply for Wisconsin purposes at the same time as for federal purposes.
AB807,60,12
171.34
(1g) (L) "Internal Revenue Code" for tax-option corporations, for taxable
2years that begin after December 31, 1996, and before January 1, 1998, means the
3federal Internal Revenue Code as amended to December 31, 1996, excluding
4sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
61605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
7P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
8106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
10108-121, and as indirectly affected in the provisions applicable to this subchapter
11by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
12(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of 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.
105-206, P.L.
19105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
20P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 22except that section 1366 (f) (relating to pass-through of items to shareholders) is
23modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
241375. The Internal Revenue Code applies for Wisconsin purposes at the same time
25as for federal purposes. Amendments to the federal Internal Revenue Code enacted
1after December 31, 1996, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 1996, and before January 1, 1998, except that
3changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
4105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
7108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
10excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
11101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
12purposes at the same time as for federal purposes.
AB807,62,215
71.34
(1g) (m) "Internal Revenue Code" for tax-option corporations, for taxable
16years that begin after December 31, 1997, and before January 1, 1999, means the
17federal Internal Revenue Code as amended to December 31, 1997, excluding sections
18103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1913203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
20of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
22P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
23excluding sections 101 and 406 of P.L.
107-147, P.L.
and 107-181,
and P.L. 108-121, 24and as indirectly affected in the provisions applicable to this subchapter by P.L.
2599-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
1(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
2100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
3102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
4102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
6104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
7104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
9162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
10107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
11107-181,
and P.L. 108-121, except that section 1366 (f) (relating to pass-through of
12items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
13under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15Internal Revenue Code enacted after December 31, 1997, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1997, and
17before January 1, 1999, except that changes to the Internal Revenue Code made by
18P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
20of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
21107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
22provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
23105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
2108-121, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,63,165
71.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
6years that begin after December 31, 1998, and before January 1, 2000, means the
7federal Internal Revenue Code as amended to December 31, 1998, excluding sections
8103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
913203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
10of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
12section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
13406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as
14indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
15100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
16(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
17101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
18excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
19103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
20103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
21excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
22104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
23105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
24162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
25107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
1and P.L.
107-276,
and P.L. 108-121, except that section 1366 (f) (relating to
2pass-through of items to shareholders) is modified by substituting the tax under s.
371.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
4for Wisconsin purposes at the same time as for federal purposes. Amendments to the
5federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
6paragraph with respect to taxable years beginning after December 31, 1998, and
7before January 1, 2000, except that changes to the Internal Revenue Code made by
8P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
9165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
10P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
11107-276,
and P.L. 108-121, and changes that indirectly affect the provisions
12applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
15406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for
16Wisconsin purposes at the same time as for federal purposes.
AB807,65,719
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
20years that begin after December 31, 1999, and before January 1, 2003, means the
21federal Internal Revenue Code as amended to December 31, 1999, excluding sections
22103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
24of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
25162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
1107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
2and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
3and P.L. 108-121, and as indirectly affected in the provisions applicable to this
4subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
5(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
6(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.
7101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
8102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
10104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
11(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
12105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
16P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, except that section 1366 (f)
17(relating to pass-through of items to shareholders) is modified by substituting the
18tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
19Code applies for Wisconsin purposes at the same time as for federal purposes.
20Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
21do not apply to this paragraph with respect to taxable years beginning after
22December 31, 1999, and before January 1, 2003, except that changes to the Internal
23Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
24of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
25107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
1P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
2108-121, and changes that indirectly affect the provisions applicable to this
3subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
4P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
5107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
6P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
7108-121, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,66,1310
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
11years that begin after December 31, 2002, means the federal Internal Revenue Code
12as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
13102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
14sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
15sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
16section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
17affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
18P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
19823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
20101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
21103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
22sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
23103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
241123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
25104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
1106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
3107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
4107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
5108-121, except that section 1366 (f) (relating to pass-through of items to
6shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
7sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
8at the same time as for federal purposes. Amendments to the federal Internal
9Revenue Code enacted after December 31, 2002, do not apply to this paragraph with
10respect to taxable years beginning after December 31, 2002
, except that changes to
11the Internal Revenue Code made by P.L. 108-121 and changes that indirectly affect
12the provisions applicable to this subchapter made by P.L. 108-121 apply for
13Wisconsin purposes at the same time as for federal purposes.
AB807,67,2316
71.42
(2) (i) For taxable years that begin after December 31, 1994, and before
17January 1, 1996, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
19102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
20103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
211311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
22105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
23P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
24107-181,
and P.L. 108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203,
25P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
1P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
2102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
4104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
5104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
7excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 8except that "Internal Revenue Code" does not include section 847 of the federal
9Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
10at the same time as for federal purposes. Amendments to the federal Internal
11Revenue Code enacted after December 31, 1994, do not apply to this paragraph with
12respect to taxable years beginning after December 31, 1994, and before
13January 1, 1996, except that changes to the Internal Revenue Code made by P.L.
14104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
15P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 18and changes that indirectly affect the provisions applicable to this subchapter made
19by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
20104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
21106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
22excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 23apply for Wisconsin purposes at the same time as for federal purposes.
AB807,69,8
171.42
(2) (j) For taxable years that begin after December 31, 1995, and before
2January 1, 1997, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
4102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311,
6and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
8P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
9107-181,
and P.L. 108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203,
10P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
11P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
12102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
14104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
15104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 18except that "Internal Revenue Code" does not include section 847 of the federal
19Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
20at the same time as for federal purposes. Amendments to the federal Internal
21Revenue Code enacted after December 31, 1995, do not apply to this paragraph with
22respect to taxable years beginning after December 31, 1995, and before
23January 1, 1997, except that changes to the Internal Revenue Code made by P.L.
24104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
1106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
2excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 3and changes that indirectly affect the provisions applicable to this subchapter made
4by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
5P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
6P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
7107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
8108-121, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,70,1911
71.42
(2) (k) For taxable years that begin after December 31, 1996, and before
12January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
13as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L.
14102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 15and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
16amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
18section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
19406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
20by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
21P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
22102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
23(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
24103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
251311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
1105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
2162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
3107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
4107-181,
and P.L. 108-121, except that "Internal Revenue Code" does not include
5section 847 of the federal Internal Revenue Code. The Internal Revenue Code
6applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal Internal Revenue Code enacted after
8December 31, 1996, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1996, and before January 1, 1998, except that
10changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
11105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
14108-121, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
16106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
19purposes at the same time as for federal purposes.
AB807,72,522
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
23January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
24as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L.
25102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66
1and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
2amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
3P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
4section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
5406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
6by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
7P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
8102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
9(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
10103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
111311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
12105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
15406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, except that "Internal
16Revenue Code" does not include section 847 of the federal Internal Revenue Code.
17The Internal Revenue Code applies for Wisconsin purposes at the same time as for
18federal purposes. Amendments to the federal Internal Revenue Code enacted after
19December 31, 1997, do not apply to this paragraph with respect to taxable years
20beginning after December 31, 1997, and before January 1, 1999, except that
21changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
25108-121, and changes that indirectly affect the provisions applicable to this
1subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
2106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
3excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
4101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
5purposes at the same time as for federal purposes.
AB807,73,168
71.42
(2) (m) For taxable years that begin after December 31, 1998, and before
9January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
10as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
11102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 12and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
13amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
14sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
15107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
16P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected by P.L.
1799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
18101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
23105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
24106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
25excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
1101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, 2except that "Internal Revenue Code" does not include section 847 of the federal
3Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
4at the same time as for federal purposes. Amendments to the federal Internal
5Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
6respect to taxable years beginning after December 31, 1998, and before
7January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
8106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
10107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
11107-276,
and P.L. 108-121, and changes that indirectly affect the provisions
12applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
15406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for
16Wisconsin purposes at the same time as for federal purposes.
AB807,75,419
71.42
(2) (n) For taxable years that begin after December 31, 1999, and before
20January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
21as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
22102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 23and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
24amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
25106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
1P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
2107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
3108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
5excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
14107-358,
and P.L. 108-121, except that "Internal Revenue Code" does not include
15section 847 of the federal Internal Revenue Code. The Internal Revenue Code
16applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
18do not apply to this paragraph with respect to taxable years beginning after
19December 31, 1999, and before January 1, 2003, except that changes to the Internal
20Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
21of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
22107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
23P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
24108-121, and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
2107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
3P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
4108-121, apply for Wisconsin purposes at the same time as for federal purposes.
AB807,76,77
71.42
(2) (o) For taxable years that begin after December 31, 2002, "Internal
8Revenue Code" means the federal Internal Revenue Code as amended to
9December 31, 2002, 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, sections 1123 (b),
111202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
12165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
13107-147,
and as amended by P.L. 108-121, and as indirectly affected by P.L.
99-514,
14P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
15P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
16102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1713174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
18104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
19(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
20105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
21106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
22excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
23107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
24107-276,
and P.L.
107-358,
and P.L. 108-121, except that "Internal Revenue Code"
25does not include section 847 of the federal Internal Revenue Code. The Internal
1Revenue Code applies for Wisconsin purposes at the same time as for federal
2purposes. Amendments to the federal Internal Revenue Code enacted after
3December 31, 2002, do not apply to this paragraph with respect to taxable years
4beginning after December 31, 2002
, except that changes to the Internal Revenue
5Code made by P.L. 108-121 and changes that indirectly affect the provisions
6applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
7the same time as for federal purposes.
AB807,76,129
(1)
Adoption of federal income tax law changes. Changes to the Internal
10Revenue Code made by P.L.
108-121 apply to the definitions of "Internal Revenue
11Code" in chapter 71 of the statutes at the time that those changes apply for federal
12income tax purposes.
AB807,76,1814
(1) The treatment of section 71.05 (6) (b) 34. of the statutes first applies to
15taxable years beginning on January 1 of the year in which this subsection takes
16effect, except that if this subsection takes effect after July 31 the treatment of section
1771.05 (6) (b) 34. of the statutes first applies to taxable years beginning on January
181 of the year following the year in which this subsection takes effect.
