SB55-ASA1-AA1,606,519
71.22
(4m) (nd) For taxable years beginning after December 31, 2000, and
20before January 1, 2002, for corporations that are subject to a tax on unrelated
21business income under s. 71.26 (1) (a), "Internal Revenue Code" means the federal
22Internal Revenue Code as amended by sections 411, 412 (a), 611 (a), 635, 636 (b), 641
23to 646, 655, 658, and 701 of P.L.
107-16 and as indirectly affected by sections 411,
1412 (a), 611 (a), 635, 636 (b), 641 to 646, 655, 658, and 701 of P.L.
107-16. The Internal
2Revenue Code applies for Wisconsin purposes at the same time as for federal
3purposes. Amendments to the federal Internal Revenue Code enacted after June 30,
42001, do not apply to this paragraph with respect to taxable years beginning after
5December 31, 2000, and before January 1, 2002.".