SB44-SSA1,615,10
171.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
2(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
3December 31, 1994, and before January 1, 1996, means the federal Internal
4Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
5110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
6of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
71204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
8105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
10and P.L. 107-181, and as indirectly affected in the provisions applicable to this
11subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
12(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
13(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.
14101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
15102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1613174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
17104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
18P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
19106-554, excluding 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. The Internal
21Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 1994, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1994, and before January 1, 1996, except that
25changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
1sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
2105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and
3165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
4P.L. 107-147, and P.L. 107-181, and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
61202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
7P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
8106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
9and P.L. 107-181, apply for Wisconsin purposes at the same time as for federal
10purposes.
SB44-SSA1,616,2112
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
13(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
14December 31, 1995, and before January 1, 1997, means the federal Internal
15Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
16110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
17of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
181311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
19P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
20106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
21and P.L. 107-181, and as indirectly affected in the provisions applicable to this
22subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
23(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
24(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.
25101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
3104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
4104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
5105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
6107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
7107-181. The Internal Revenue Code applies for Wisconsin purposes at the same
8time as for federal purposes. Amendments to the federal Internal Revenue Code
9enacted after December 31, 1995, do not apply to this paragraph with respect to
10taxable years beginning after December 31, 1995, and before January 1, 1997,
11except that changes to the Internal Revenue Code made by P.L.
104-188, excluding
12sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
13104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554,
14excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
15excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that
16indirectly affect the provisions applicable to this subchapter made by P.L.
104-188,
17excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
18P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
19106-554, excluding 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, apply for
21Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,618,723
71.22
(4) (L) 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, 1996, and before January 1, 1998, means the federal Internal
1Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
2110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
3103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
4and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
5106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
6107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
7sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in
8the 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
151123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) 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, P.L.
105-277, P.L.
106-36, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554,
and 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. The Internal Revenue Code applies for
20Wisconsin purposes at the same time as for federal purposes. Amendments to the
21federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 1996, and
23before January 1, 1998, except that changes to the Internal Revenue Code made by
24P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
1431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
2107-147, and P.L. 107-181, and changes that indirectly affect the provisions
3applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
5and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
6excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
7Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,619,199
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
10(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
11December 31, 1997, and before January 1, 1999, means the federal Internal
12Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
13110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
14103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
15and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
17107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
18sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in
19the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
20100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
21(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
22101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
23103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
24sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
25103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
11123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
3106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4and P.L.
107-16, excluding section 431 of P.L.
107-16, P.L. 107-134, P.L. 107-147,
5excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181. The Internal
6Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 1997, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1997, and before January 1, 1999, except that
10changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
11105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
13P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
14changes that indirectly affect the provisions applicable to this subchapter made by
15P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
17431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
18107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as for
19federal purposes.
SB44-SSA1,621,521
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
23December 31, 1998, and before January 1, 2000, means the federal Internal
24Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
25110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
1103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
2and as amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding
3sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
4107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
5P.L. 107-181, and P.L. 107-276, and as indirectly affected in the provisions
6applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
7sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 8and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
9101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
10102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
14105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L.
15106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
16107-16, excluding section 431 of P.L.
107-16, P.L. 107-134, P.L. 107-147, excluding
17sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276. The Internal
18Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the federal Internal Revenue Code enacted after
20December 31, 1998, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 1998, and before January 1, 2000, except that
22changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170,
P.L.
23106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
24107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
25sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and changes
1that indirectly affect the provisions applicable to this subchapter made by P.L.
2106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of
3P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
4P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
5107-276, apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,622,197
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
8(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
9December 31, 1999,
and before January 1, 2003, means the federal Internal Revenue
10Code as amended to December 31, 1999, 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. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
14106-554,
and P.L. 107-15, P.L.
107-16,
excluding and P.L. 107-16, excluding section
15431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding
16sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and
17P.L. 107-358, and as indirectly affected in the provisions applicable to this
18subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
19(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
20(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.
21101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
22102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
24104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
25(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
1105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
2106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
3107-16, excluding section 431 of P.L.
107-16, P.L. 107-22, P.L. 107-116, P.L.
4107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
5P.L. 107-210, P.L. 107-276, and P.L. 107-358. The Internal Revenue Code applies
6for Wisconsin purposes at the same time as for federal purposes. Amendments to the
7federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
8paragraph with respect to taxable years beginning after December 31, 1999,
and
9before January 1, 2003, except that changes to the Internal Revenue Code made by
10P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
11107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116,
12P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
13107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, and changes that indirectly
14affect the provisions applicable to this subchapter made by
P.L. 106-230, P.L.
15106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
16107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L.
17107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
18P.L. 107-210, P.L. 107-276, and P.L. 107-358, apply for Wisconsin purposes at the
19same time as for federal purposes.
SB44-SSA1,623,1921
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
23December 31, 2002, means the federal Internal Revenue Code as amended to
24December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
11202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
2165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
3107-147, and as indirectly affected in the provisions applicable to this subchapter
4by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
5(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
6100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
7102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
8102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
913203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
10104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
13excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
14section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
15excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, and
16P.L.
107-358. The Internal Revenue Code applies for Wisconsin purposes at the
17same time as for federal purposes. Amendments to the federal Internal Revenue
18Code enacted after December 31, 2002, do not apply to this paragraph with respect
19to taxable years beginning after December 31, 2002.
SB44-SSA1,625,422
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
23before January 1, 1996, "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, 1994, excluding sections 103,
1104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
213203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
3sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
4105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and
5165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
6P.L. 107-147, and P.L. 107-181, and as indirectly affected in the provisions
7applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
8101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
9excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
10103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
11103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
12excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
13104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding
14sections 162 and 165 of P.L.
106-554, P.L. 107-134, P.L. 107-147, excluding sections
15101 and 406 of P.L. 107-147, and P.L. 107-181. The Internal Revenue Code applies
16for Wisconsin purposes at the same time as for federal purposes. Amendments to the
17Internal Revenue Code enacted after December 31, 1994, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 1994, and
19before January 1, 1996, except that changes to the Internal Revenue Code made by
20P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
21104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and 22P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
1104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and 2P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
3107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
4Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,626,136
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
7January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
8on unrelated business income under s. 71.26 (1) (a), means the federal Internal
9Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
10110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
11of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
121311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
13P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
14106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
15and P.L. 107-181, and as indirectly affected in the provisions applicable to this
16subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
17P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
18and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
20103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
211204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, PL.
105-33, P.L.
22105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and
23165 of P.L.
106-554, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
24P.L. 107-147, and P.L. 107-181. The Internal Revenue Code applies for Wisconsin
25purposes at the same time as for federal purposes. Amendments to the Internal
1Revenue Code enacted after December 31, 1995, do not apply to this paragraph with
2respect to taxable years beginning after December 31, 1995, and before
3January 1, 1997, except that changes to the Internal Revenue Code made by P.L.
4104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
5104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and 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
8changes that indirectly affect the provisions applicable to this subchapter made by
9P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
10P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
11and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
12107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
13Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,627,2315
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
16January 1, 1998, "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, 1996, 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.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
22106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
23107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
24sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in
25the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, 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.
105-206, P.L.
7105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
8and P.L.
107-16, excluding section 431 of P.L.
107-16, P.L. 107-134, P.L. 107-147,
9excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181. The Internal
10Revenue Code applies for Wisconsin purposes at the same time as for federal
11purposes. Amendments to the Internal Revenue Code enacted after
12December 31, 1996, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1996, and before January 1, 1998, except that
14changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
15105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
16P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
17P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
18changes that indirectly affect provisions applicable to this subchapter made by P.L.
19105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
20excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
21431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
22107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as for
23federal purposes.
SB44-SSA1,629,9
171.22
(4m) (k) For taxable years that begin after December 31, 1997, and
2before January 1, 1999, "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, 1997, 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.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
8P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
9107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
10sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in
11the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
12100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
13102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
14102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
16104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
18105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
20P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
21107-181. The Internal Revenue Code applies for Wisconsin purposes at the same
22time as for federal purposes. Amendments to the Internal Revenue Code enacted
23after December 31, 1997, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1997, and before January 1, 1999, except that
25changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
1105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
3P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
4changes that indirectly affect the provisions applicable to this subchapter made by
5P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
7431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
8107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as for
9federal purposes.
SB44-SSA1,630,1911
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
12before January 1, 2000, "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, 1998, excluding sections 103,
15104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
16(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
17104-188, and as amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
19431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
20107-147, P.L. 107-181, and P.L. 107-276, and as indirectly affected in the provisions
21applicable to this subchapter by P.L.
99-514, P.L.
100-203, 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.
105-178, P.L.
105-206, P.L.
3105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections
4162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
5P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
6107-181, and P.L. 107-276. The Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the Internal
8Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
9respect to taxable years beginning after December 31, 1998, and before
10January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
11106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of
12P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
13P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
14107-276, and changes that indirectly affect the provisions applicable to this
15subchapter made by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
17431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
18107-147, P.L. 107-181, and P.L. 107-276, apply for Wisconsin purposes at the same
19time as for federal purposes.
SB44-SSA1,632,621
71.22
(4m) (m) For taxable years that begin after December 31, 1999,
and
22before January 1, 2003, "Internal Revenue Code", for corporations that are subject
23to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
24Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
25104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
1(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
2104-188, and as amended by
P.L. 106-230, P.L.
106-554, excluding sections 162 and
3165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
4107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections
5101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L.
6107-358, and as indirectly affected in the provisions applicable to this subchapter
7by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
8P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
9102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
121311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
13105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L.
14106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
15107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L. 107-22, P.L. 107-116,
16P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
17107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358. The Internal Revenue Code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the Internal Revenue Code enacted after December 31, 1999, do not
20apply to this paragraph with respect to taxable years beginning after
21December 31, 1999,
and before January 1, 2003, except that changes to the Internal
22Revenue Code made by
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165
23of P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
24P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and
25406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, and
1changes that indirectly affect the provisions applicable to this subchapter made by
2P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
3107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116,
4P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
5107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, apply for Wisconsin
6purposes at the same time as for federal purposes.
SB44-SSA1,633,48
71.22
(4m) (n) For taxable years that begin after December 31, 2002, "Internal
9Revenue Code," for corporations that are subject to a tax on unrelated business
10income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
11to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
131202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
14165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
15107-147, and as indirectly affected in the provisions applicable to this subchapter
16by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
17P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
18102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
19(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
20103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
211311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
22105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
23106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
25107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
1107-210, P.L.
107-276, and P.L.
107-358. The Internal Revenue Code applies for
2Wisconsin purposes at the same time as for federal purposes. Amendments to the
3Internal Revenue Code enacted after December 31, 2002, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 2002.
SB44-SSA1,636,57
71.26
(2) (b) 10. For taxable years that begin after December 31, 1994, and
8before January 1, 1996, for a corporation, conduit or common law trust which
9qualifies as a regulated investment company, real estate mortgage investment
10conduit or real estate investment trust under the Internal Revenue Code as amended
11to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
102-227 and
12sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
13amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605
14of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
15and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as
17indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
18100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
19101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
20102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
22104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
23P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
24106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
25excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, "net income"
1means the federal regulated investment company taxable income, federal real estate
2mortgage investment conduit taxable income or federal real estate investment trust
3taxable income of the corporation, conduit or trust as determined under the Internal
4Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and
5110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
6of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
71204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
8105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
10and P.L. 107-181, and as indirectly affected in the provisions applicable to this
11subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
12P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
13and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
15103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
161311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
17105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
18106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
19and P.L. 107-181, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats.,
20is required to be depreciated for taxable years 1983 to 1986 under the Internal
21Revenue Code as amended to December 31, 1980, shall continue to be depreciated
22under the Internal Revenue Code as amended to December 31, 1980, and except that
23the appropriate amount shall be added or subtracted to reflect differences between
24the depreciation or adjusted basis for federal income tax purposes and the
25depreciation or adjusted basis under this chapter of any property disposed of during
1the taxable year. The Internal Revenue Code as amended to December 31, 1994,
2excluding sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d),
313171 (d), 13174, and 13203 (d) of P.L.
103-66, and as amended by 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,
and 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 as indirectly
8affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
9P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
10P.L.
102-227, 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, P.L.
105-277,
and P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
16excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, applies for
17Wisconsin purposes at the same time as for federal purposes. Amendments to the
18Internal Revenue Code enacted after December 31, 1994, do not apply to this
19subdivision with respect to taxable years that begin after December 31, 1994, and
20before January 1, 1996, except that changes made by P.L.
104-7, P.L.
104-188,
21excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding
23sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections
24101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that indirectly affect the
25provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding
1sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
2105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and
3165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
4P.L. 107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as
5for federal purposes.
SB44-SSA1,639,67
71.26
(2) (b) 11. For taxable years that begin after December 31, 1995, and
8before January 1, 1997, for a corporation, conduit or common law trust which
9qualifies as a regulated investment company, real estate mortgage investment
10conduit or real estate investment trust under the Internal Revenue Code as amended
11to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
102-227 and
12sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
13amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
14104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
15105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L.
16107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
17107-181, and as indirectly affected in the provisions applicable to this subchapter
18by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
19P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
20102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
21(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
22103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
231605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
24105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
25106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
1and P.L. 107-181, "net income" means the federal regulated investment company
2taxable income, federal real estate mortgage investment conduit taxable income or
3federal real estate investment trust taxable income of the corporation, conduit or
4trust as determined under the Internal Revenue Code as amended to
5December 31, 1995, excluding sections 103, 104, and 110 of P.L.
102-227 and
6sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
7amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
9105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L.
10107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
11107-181, and as indirectly affected in the provisions applicable to this subchapter
12by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
13P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
14102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
15(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
16103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
171605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
18105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
19106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
20and P.L. 107-181, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats.,
21is required to be depreciated for taxable years 1983 to 1986 under the Internal
22Revenue Code as amended to December 31, 1980, shall continue to be depreciated
23under the Internal Revenue Code as amended to December 31, 1980, and except that
24the appropriate amount shall be added or subtracted to reflect differences between
25the depreciation or adjusted basis for federal income tax purposes and the
1depreciation or adjusted basis under this chapter of any property disposed of during
2the taxable year. The Internal Revenue Code as amended to December 31, 1995,
3excluding sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d),
413171 (d), 13174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-188,
5excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
6P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and 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 as indirectly
9affected in the provisions applicable to this subchapter 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,
and 16P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
17107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, applies
18for Wisconsin purposes at the same time as for federal purposes. Amendments to the
19Internal Revenue Code enacted after December 31, 1995, do not apply to this
20subdivision with respect to taxable years that begin after December 31, 1995, and
21before January 1, 1997, except that changes to the Internal Revenue Code made by
22P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
23P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
24and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
25107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
1changes that indirectly affect the provisions applicable to this subchapter made by
2P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188,
3P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
4and P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
5107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
6Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,642,118
71.26
(2) (b) 12. For taxable years that begin after December 31, 1996, and
9before January 1, 1998, for a corporation, conduit or common law trust which
10qualifies as a regulated investment company, real estate mortgage investment
11conduit, real estate investment trust or financial asset securitization investment
12trust under the Internal Revenue Code as amended to December 31, 1996, excluding
13sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
151605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
16P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
17106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as
19indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
20100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
21101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
22102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
24104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
25(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
1105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
2P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
3P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, "net
4income" means the federal regulated investment company taxable income, federal
5real estate mortgage investment conduit taxable income, federal real estate
6investment trust or financial asset securitization investment trust taxable income
7of the corporation, conduit or trust as determined under the Internal Revenue Code
8as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L.
9102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 10and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 and as
11amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
12106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
13section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
14406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in the provisions
15applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
16101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
17excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
19103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
20excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
21104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
22106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
23107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
24sections 101 and 406 of P.L. 107-147, and P.L. 107-181, except that property that,
25under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable
1years 1983 to 1986 under the Internal Revenue Code as amended to
2December 31, 1980, shall continue to be depreciated under the Internal Revenue
3Code as amended to December 31, 1980, and except that the appropriate amount
4shall be added or subtracted to reflect differences between the depreciation or
5adjusted basis for federal income tax purposes and the depreciation or adjusted basis
6under this chapter of any property disposed of during the taxable year. The Internal
7Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
8110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
10and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
11106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
12107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
13sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in
14the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
15100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
16102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
17102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
19104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) 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, P.L.
21105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
22and P.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, and P.L. 107-181, applies for
24Wisconsin purposes at the same time as for federal purposes. Amendments to the
25Internal Revenue Code enacted after December 31, 1996, do not apply to this
1subdivision with respect to taxable years that begin after December 31, 1996, and
2before January 1, 1998, except that changes to the Internal Revenue Code made by
3P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
5431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
6107-147, and P.L. 107-181, and changes that indirectly affect the provisions
7applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
8105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
9and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
10excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
11Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,645,1713
71.26
(2) (b) 13. For taxable years that begin after December 31, 1997, and
14before January 1, 1999, for a corporation, conduit or common law trust which
15qualifies as a regulated investment company, real estate mortgage investment
16conduit, real estate investment trust or financial asset securitization investment
17trust under the Internal Revenue Code as amended to December 31, 1997, excluding
18sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1913174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
201605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
21105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
23P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
24as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
25P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
1P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
2102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
313174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
4104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
5(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
6105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
8431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
9107-147, and P.L. 107-181, "net income" means the federal regulated investment
10company taxable income, federal real estate mortgage investment conduit taxable
11income, federal real estate investment trust or financial asset securitization
12investment trust taxable income of the corporation, conduit or trust as determined
13under the Internal Revenue Code as amended to December 31, 1997, excluding
14sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1513174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
161605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
17105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
19P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
20as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
21P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
22P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
25104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
1(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
2105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
4431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
5107-147, and P.L. 107-181, except that property that, under s. 71.02 (1) (c) 8. to 11.,
61985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
7Internal Revenue Code as amended to December 31, 1980, shall continue to be
8depreciated under the Internal Revenue Code as amended to December 31, 1980,
9and except that the appropriate amount shall be added or subtracted to reflect
10differences between the depreciation or adjusted basis for federal income tax
11purposes and the depreciation or adjusted basis under this chapter of any property
12disposed of during the taxable year. The Internal Revenue Code as amended to
13December 31, 1997, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
15(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
16105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
18431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
19107-147, and P.L. 107-181, and as indirectly affected in the provisions applicable to
20this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
21101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
22103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
23sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
24103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
251123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
1104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
2106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
3and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
4excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, applies for
5Wisconsin purposes at the same time as for federal purposes. Amendments to the
6Internal Revenue Code enacted after December 31, 1997, do not apply to this
7subdivision with respect to taxable years that begin after December 31, 1997, and
8before January 1, 1999, except that changes to the Internal Revenue Code made by
9P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
11431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
12107-147, and P.L. 107-181, and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
14106-36 and, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
15106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L.
16107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
17Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,648,2319
71.26
(2) (b) 14. For taxable years that begin after December 31, 1998, and
20before January 1, 2000, for a corporation, conduit or common law trust which
21qualifies as a regulated investment company, real estate mortgage investment
22conduit, real estate investment trust or financial asset securitization investment
23trust under the Internal Revenue Code as amended to December 31, 1998, excluding
24sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
11605 (d) of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, 2P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and 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, P.L. 107-181, and P.L. 107-276, and as indirectly
5affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
6P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
7P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
8102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
913203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
10104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
11104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L. 106-554,
13excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
14431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
15107-147, P.L. 107-181, and P.L. 107-276, "net income" means the federal regulated
16investment company taxable income, federal real estate mortgage investment
17conduit taxable income, federal real estate investment trust or financial asset
18securitization investment trust taxable income of the corporation, conduit or trust
19as determined under the Internal Revenue Code as amended to December 31, 1998,
20excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
21(d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311,
22and 1605 (d) of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170,
P.L.
23106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
24107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
25sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and as
1indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
2100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
3101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
4102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
6104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
7(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
8105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
10section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
11406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, except that property that, under
12s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years
131983 to 1986 under the Internal Revenue Code as amended to December 31, 1980,
14shall continue to be depreciated under the Internal Revenue Code as amended to
15December 31, 1980, and except that the appropriate amount shall be added or
16subtracted to reflect differences between the depreciation or adjusted basis for
17federal income tax purposes and the depreciation or adjusted basis under this
18chapter of any property disposed of during the taxable year. The Internal Revenue
19Code as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
21and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
22amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding
23sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
24107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
25P.L. 107-181, and P.L. 107-276, and as indirectly affected in the provisions
1applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
2101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
3excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
4103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
5103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
6excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
7104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
8105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections
9162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
10P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
11107-181, and P.L. 107-276, applies for Wisconsin purposes at the same time as for
12federal purposes. Amendments to the Internal Revenue Code enacted after
13December 31, 1998, do not apply to this subdivision with respect to taxable years that
14begin after December 31, 1998, and before January 1, 2000, except that changes to
15the Internal Revenue Code made by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
17section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
18406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and changes that indirectly
19affect the provisions applicable to this subchapter made by P.L.
106-36, P.L.
20106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
21and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
22excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, 23apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,652,10
171.26
(2) (b) 15. For taxable years that begin after December 31, 1999,
and
2before January 1, 2003, for a corporation, conduit or common law trust which
3qualifies as a regulated investment company, real estate mortgage investment
4conduit, real estate investment trust or financial asset securitization investment
5trust under the Internal Revenue Code as amended to December 31, 1999, excluding
6sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
713174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
81605 (d) of P.L.
104-188, and as amended by
P.L. 106-230, P.L.
106-554, excluding
9sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section
10431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding
11sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and
12P.L. 107-358, and as indirectly affected in the provisions applicable to this
13subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
14P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
15and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1613113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
17103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
18(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
19105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
20106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
21and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L.
22107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
23P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, "net income" means the
24federal regulated investment company taxable income, federal real estate mortgage
25investment conduit taxable income, federal real estate investment trust or financial
1asset securitization investment trust taxable income of the corporation, conduit or
2trust as determined under the Internal Revenue Code as amended to December 31,
31999, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d),
413171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204
5(f), 1311, and 1605 (d) of P.L.
104-188, and as amended by
P.L. 106-230, P.L.
106-554,
6excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16,
7excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
8107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
9P.L. 107-276, and P.L. 107-358, and as indirectly affected in the provisions
10applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
11101-73, 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,
and P.L. 107-15, P.L.
107-16, excluding section 431 of
19P.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, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats.,
22is required to be depreciated for taxable years 1983 to 1986 under the Internal
23Revenue Code as amended to December 31, 1980, shall continue to be depreciated
24under the Internal Revenue Code as amended to December 31, 1980, and except that
25the appropriate amount shall be added or subtracted to reflect differences between
1the depreciation or adjusted basis for federal income tax purposes and the
2depreciation or adjusted basis under this chapter of any property disposed of during
3the taxable year. The Internal Revenue Code as amended to December 31, 1999,
4excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
5(d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311,
6and 1605 (d) of P.L.
104-188, and as amended by
P.L. 106-230, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16,
8excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
9107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
10P.L. 107-276, and P.L. 107-358, and as indirectly affected in the provisions
11applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
12101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
13excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
14103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
15103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
16excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
17104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
18105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections
19162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of
20P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding
21sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and
22P.L. 107-358, applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the Internal Revenue Code enacted after December 31,
241999, do not apply to this subdivision with respect to taxable years that begin after
25December 31, 1999,
and before January 1, 2003, except that changes to the Internal
1Revenue Code made by
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165
2of P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
3P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and
4406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, and
5changes that indirectly affect the provisions applicable to this subchapter made by
6P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
7107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116,
8P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
9107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, apply for Wisconsin
10purposes at the same time as for federal purposes.
SB44-SSA1,655,212
71.26
(2) (b) 16. For taxable years that begin after December 31, 2002, for a
13corporation, conduit, or common law trust which qualifies as a regulated investment
14company, real estate mortgage investment conduit, real estate investment trust, or
15financial asset securitization investment trust under the Internal Revenue Code as
16amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227,
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
181123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections
19162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101
20of P.L.
107-147, and as indirectly affected in the provisions applicable to this
21subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
22P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
23and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
25103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
1(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
2105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
3106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
5107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
6107-181, P.L.
107-210, P.L.
107-276, and P.L.
107-358, "net income" means the
7federal regulated investment company taxable income, federal real estate mortgage
8investment conduit taxable income, federal real estate investment trust or financial
9asset securitization investment trust taxable income of the corporation, conduit, or
10trust as determined under the Internal Revenue Code as amended to December 31,
112002, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d),
1213171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f),
131311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and 165 of P.L.
14106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
107-147,
15and as indirectly affected in the provisions applicable to this subchapter by P.L.
1699-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
17101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
18102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
19(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
20103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
211311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
22105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
23106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
25107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
1107-210, P.L.
107-276, and P.L.
107-358, except that property that, under s. 71.02
2(1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986
3under the Internal Revenue Code as amended to December 31, 1980, shall continue
4to be depreciated under the Internal Revenue Code as amended to
5December 31, 1980, and except that the appropriate amount shall be added or
6subtracted to reflect differences between the depreciation or adjusted basis for
7federal income tax purposes and the depreciation or adjusted basis under this
8chapter of any property disposed of during the taxable year. The Internal Revenue
9Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
11sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
12sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
13section 101 of P.L.
107-147, and as indirectly affected in the provisions applicable to
14this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
15101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
16103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
18103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
191123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
20104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
22P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
23107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
24107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, and P.L.
107-358, applies for
25Wisconsin purposes at the same time as for federal purposes. Amendments to the
1Internal Revenue Code enacted after December 31, 2002, do not apply to this
2subdivision with respect to taxable years that begin after December 31, 2002.
SB44-SSA1, s. 1583
3Section
1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:
SB44-SSA1,655,64
71.30
(10) (h)
Certification of amounts. (intro.) Annually, on or before
5September 15, the secretary of revenue shall certify to the department of natural
6resources
, and the department of administration
and the state treasurer:
SB44-SSA1,656,199
71.34
(1g) (j) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 1994, and before January 1, 1996, means the
11federal Internal Revenue Code as amended to December 31, 1994, excluding
12sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
14excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
15104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding
16sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections
17101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected in the
18provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 19excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
20of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
21101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
22110 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, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
2106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
3and P.L. 107-181, except that section 1366 (f) (relating to pass-through of items to
4shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
5sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
6at the same time as for federal purposes. Amendments to the federal Internal
7Revenue Code enacted after December 31, 1994, do not apply to this paragraph with
8respect to taxable years beginning after December 31, 1994, and before
9January 1, 1996, except changes to the Internal Revenue Code made by P.L.
104-7,
10P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
11104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
13excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that
14indirectly affect the provisions applicable to this subchapter made by P.L.
104-7, P.L.
15104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
18excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
19Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,658,721
71.34
(1g) (k) "Internal Revenue Code" for tax-option corporations, for taxable
22years that begin after December 31, 1995, and before January 1, 1997, means the
23federal Internal Revenue Code as amended to December 31, 1995, excluding
24sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
2513174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding
1sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554,
3excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
4excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly
5affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
6P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
7823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
8101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
9103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
11103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
121123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding
14sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections
15101 and 406 of P.L. 107-147, and P.L. 107-181, except that section 1366 (f) (relating
16to pass-through of items to shareholders) is modified by substituting the tax under
17s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal Internal Revenue Code enacted after
20December 31, 1995, do not apply to this paragraph with respect to taxable years
21beginning after December 31, 1995, and before January 1, 1997, except that
22changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
231123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
24105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding
25sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections
1101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that indirectly affect the
2provisions applicable to this subchapter made by P.L.
104-188, excluding sections
31123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
4105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding
5sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections
6101 and 406 of P.L. 107-147, and P.L. 107-181, apply for Wisconsin purposes at the
7same time as for federal purposes.
SB44-SSA1,659,209
71.34
(1g) (L) "Internal Revenue Code" for tax-option corporations, for taxable
10years that begin after December 31, 1996, and before January 1, 1998, means the
11federal Internal Revenue Code as amended to December 31, 1996, excluding
12sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1313174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
141605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
15P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
16106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L.
17107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, 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 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
24103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
25excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
1104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
2106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
3107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
4sections 101 and 406 of P.L. 107-147, and P.L. 107-181, except that section 1366 (f)
5(relating to pass-through of items to shareholders) is modified by substituting the
6tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
7Code applies for Wisconsin purposes at the same time as for federal purposes.
8Amendments to the federal Internal Revenue Code enacted after
9December 31, 1996, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1996, and before January 1, 1998, except that
11changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
12105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
14P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
15changes that indirectly affect the provisions applicable to this subchapter made by
16P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
17excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
18431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
19107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as for
20federal purposes.
SB44-SSA1,661,822
71.34
(1g) (m) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 1997, and before January 1, 1999, means the
24federal Internal Revenue Code as amended to December 31, 1997, excluding sections
25103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
2of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
3106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
5excluding sections 101 and 406 of P.L. 107-147, P.L. and 107-181, and as indirectly
6affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
7P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
8823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
9101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
10103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
11sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
12103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
131123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
14104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
15106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
16and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
17excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, except that section
181366 (f) (relating to pass-through of items to shareholders) is modified by
19substituting the tax under s. 71.35 for the taxes under sections 1374 and 1375. The
20Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
21purposes. Amendments to the federal Internal Revenue Code enacted after
22December 31, 1997, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 1997, and before January 1, 1999, except that
24changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
25105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
1P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
2P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and
3changes that indirectly affect the provisions applicable to this subchapter made by
4P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
5excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
6431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
7107-147, and P.L. 107-181, apply for Wisconsin purposes at the same time as for
8federal purposes.
SB44-SSA1,662,2010
71.34
(1g) (n) "Internal Revenue Code" for tax-option corporations, for taxable
11years that begin after December 31, 1998, and before January 1, 2000, means the
12federal Internal Revenue Code as amended to December 31, 1998, excluding sections
13103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
1413203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
15of P.L.
104-188, and as amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
16106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
17section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
18406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and as indirectly affected in the
19provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
20excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
21of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
22101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
23110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2413113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
25103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
1(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
2105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
3106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
4and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
5excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, 6except that section 1366 (f) (relating to pass-through of items to shareholders) is
7modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
81375. The Internal Revenue Code applies for Wisconsin purposes at the same time
9as for federal purposes. Amendments to the federal Internal Revenue Code enacted
10after December 31, 1998, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1998, and before January 1, 2000, except that
12changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170,
P.L.
13106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
14107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
15sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and changes
16that indirectly affect the provisions applicable to this subchapter made by P.L.
17106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of
18P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
19P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
20107-276, apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,664,1022
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
23years that begin after December 31, 1999,
and before January 1, 2003, means the
24federal Internal Revenue Code as amended to December 31, 1999, excluding sections
25103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
2of P.L.
104-188, and as amended by
P.L. 106-230, P.L.
106-554, excluding sections
3162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of
4P.L.
107-16,
P.L. 107.22, P.L. 107.116, P.L. 107-134, P.L. 107-147, excluding sections
5101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L.
6107-358, 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 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
14104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
15105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16,
17excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
19P.L. 107-276, and P.L. 107-358, except that section 1366 (f) (relating to
20pass-through of items to shareholders) is modified by substituting the tax under s.
2171.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
22for Wisconsin purposes at the same time as for federal purposes. Amendments to the
23federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
24paragraph with respect to taxable years beginning after December 31, 1999,
and
25before January 1, 2003, except that changes to the Internal Revenue Code made by
1P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
2107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116,
3P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L.
4107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, and changes that indirectly
5affect the provisions applicable to this subchapter made by
P.L. 106-230, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
7107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L.
8107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
9P.L. 107-210, P.L. 107-276, and P.L. 107-358, apply for Wisconsin purposes at the
10same time as for federal purposes.
SB44-SSA1,665,1112
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
13years that begin after December 31, 2002, means the federal Internal Revenue Code
14as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
15102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
16sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
17sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
18section 101 of P.L.
107-147, and as indirectly affected in the provisions applicable to
19this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803
20(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
211008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
22P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
25104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
1(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
2105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
3106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
4excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
5107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
6107-276, and P.L.
107-358, except that section 1366 (f) (relating to pass-through of
7items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
8under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
9purposes at the same time as for federal purposes. Amendments to the federal
10Internal Revenue Code enacted after December 31, 2002, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 2002.
SB44-SSA1,666,2114
71.42
(2) (i) For taxable years that begin after December 31, 1994, and before
15January 1, 1996, "Internal Revenue Code" means the federal Internal Revenue Code
16as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
17102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
18103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
191311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
20105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
21106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
22and P.L. 107-181, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
23100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
24102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
25102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
2104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
3104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
5excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, except that
6"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
7Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
8as for federal purposes. Amendments to the federal Internal Revenue Code enacted
9after December 31, 1994, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1994, and before January 1, 1996, except that
11changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
12sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and
14165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
15P.L. 107-147, and P.L. 107-181, and changes that indirectly affect the provisions
16applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
171202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
18P.L.
105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
19106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
20and P.L. 107-181, apply for Wisconsin purposes at the same time as for federal
21purposes.
SB44-SSA1,668,523
71.42
(2) (j) For taxable years that begin after December 31, 1995, and before
24January 1, 1997, "Internal Revenue Code" means the federal Internal Revenue Code
25as amended to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
1102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
2103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311,
3and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
4105-206, P.L.
105-277,
and P.L.
106-554, excluding sections 162 and 165 of P.L.
5106-554,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
6and P.L. 107-181, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
7100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
8102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
9102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
11104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
12104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and 13P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, except
15that "Internal Revenue Code" does not include section 847 of the federal Internal
16Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
17same time as for federal purposes. Amendments to the federal Internal Revenue
18Code enacted after December 31, 1995, do not apply to this paragraph with respect
19to taxable years beginning after December 31, 1995, and before January 1, 1997,
20except that changes to the Internal Revenue Code made by P.L.
104-188, excluding
21sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
22104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
106-554,
23excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
24excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that
25indirectly affect the provisions applicable to this subchapter made by P.L.
104-188,
1excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
2P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
and P.L.
3106-554, excluding sections 162 and 165 of P.L.
106-554,
P.L. 107-134, P.L. 107-147,
4excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
5Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,669,147
71.42
(2) (k) For taxable years that begin after December 31, 1996, and before
8January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
9as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L.
10102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 11and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
12amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554,
and 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 as indirectly affected by P.L.
99-514, P.L.
16100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
17101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
18102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1913174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
20104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
21(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
22105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
24P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, 25except that "Internal Revenue Code" does not include section 847 of the federal
1Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
2at the same time as for federal purposes. Amendments to the federal Internal
3Revenue Code enacted after December 31, 1996, do not apply to this paragraph with
4respect to taxable years beginning after December 31, 1996, and before
5January 1, 1998, except that changes to the Internal Revenue Code made by P.L.
6105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section
8431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L.
9107-147, and P.L. 107-181, and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
11105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
12and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147,
13excluding sections 101 and 406 of P.L. 107-147, and P.L. 107-181, apply for
14Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,670,2316
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
17January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L.
19102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 20and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
21amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
22P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16,
23excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections
24101 and 406 of P.L. 107-147, and P.L. 107-181, and as indirectly affected by P.L.
2599-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
1101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
2102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
3(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
51311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
6105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding
8section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and
9406 of P.L. 107-147, and P.L. 107-181, except that "Internal Revenue Code" does not
10include section 847 of the federal Internal Revenue Code. The Internal Revenue
11Code applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
13do not apply to this paragraph with respect to taxable years beginning after
14December 31, 1997, and before January 1, 1999, except that changes to the Internal
15Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
16106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
17107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
18sections 101 and 406 of P.L. 107-147, and P.L. 107-181, and changes that indirectly
19affect the provisions applicable to this subchapter made by P.L.
105-178, P.L.
20105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
21162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
22P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, and P.L.
23107-181, apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,672,8
171.42
(2) (m) For taxable years that begin after December 31, 1998, and before
2January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 5and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
6amended by P.L.
106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding
7sections 162 and 165 of P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
8107-16,
P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147,
9P.L. 107-181, and P.L. 107-276, and as indirectly affected 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, P.L.
106-170,
P.L. 106-230, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554,
and 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, P.L. 107-181, and P.L. 107-276, except that "Internal Revenue
20Code" does not include section 847 of the federal Internal Revenue Code. The
21Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
22purposes. Amendments to the federal Internal Revenue Code enacted after
23December 31, 1998, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1998, and before January 1, 2000, except that
25changes to the Internal Revenue Code made by P.L.
106-36, P.L.
106-170,
P.L.
1106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L.
2107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134, P.L. 107-147, excluding
3sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L. 107-276, and changes
4that indirectly affect the provisions applicable to this subchapter made by P.L.
5106-36, P.L.
106-170,
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of
6P.L.
106-554,
and P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L. 107-134,
7P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, and P.L.
8107-276, apply for Wisconsin purposes at the same time as for federal purposes.
SB44-SSA1,673,2010
71.42
(2) (n) For taxable years that begin after December 31, 1999,
and before
11January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
12as amended to December 31, 1999, 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 14and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
15amended by
P.L. 106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
16106-554,
and P.L. 107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
P.L.
17107-22, P.L. 107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 406 of
18P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, and as
19indirectly affected by P.L.
99-514, P.L.
100-203, 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,
and 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 sections 101 and 406 of
4P.L. 107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, and P.L. 107-358, except
5that "Internal Revenue Code" does not include section 847 of the federal Internal
6Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
7same time as for federal purposes. Amendments to the federal Internal Revenue
8Code enacted after December 31, 1999, do not apply to this paragraph with respect
9to taxable years beginning after December 31, 1999,
and before January 1, 2003, 10except that changes to the Internal Revenue Code made by
P.L. 106-230, P.L.
11106-554, excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
12107-16, excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L.
13107-134, P.L. 107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181,
14P.L. 107-210, P.L. 107-276, and P.L. 107-358, and changes that indirectly affect the
15provisions applicable to this subchapter made by
P.L. 106-230, P.L.
106-554,
16excluding sections 162 and 165 of P.L.
106-554,
and P.L. 107-15, P.L.
107-16,
17excluding section 431 of P.L.
107-16,
P.L. 107-22, P.L. 107-116, P.L. 107-134, P.L.
18107-147, excluding sections 101 and 406 of P.L. 107-147, P.L. 107-181, P.L. 107-210,
19P.L. 107-276, and P.L. 107-358, apply for Wisconsin purposes at the same time as
20for federal purposes.
SB44-SSA1,674,1822
71.42
(2) (o) For taxable years that begin after December 31, 2002, "Internal
23Revenue Code" means the federal Internal Revenue Code as amended to
24December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2513113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
11202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
2165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
3107-147, 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 section 101
13of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, and P.L.
107-358, except
14that "Internal Revenue Code" does not include section 847 of the federal Internal
15Revenue Code. The Internal Revenue Code applies for Wisconsin purposes at the
16same time as for federal purposes. Amendments to the federal Internal Revenue
17Code enacted after December 31, 2002, do not apply to this paragraph with respect
18to taxable years beginning after December 31, 2002.
SB44-SSA1,675,221
71.61
(6) Prohibition of new claims. For taxable years beginning after
22December 31, 2002, no new claims for a credit may be filed under this subchapter,
23but if an otherwise eligible claimant is subject to a farmland preservation agreement
24that is in effect on the effective date of this subsection .... [revisor inserts date], the
1claimant may continue to file a claim for the credit under this subchapter until the
2farmland preservation agreement expires.
SB44-SSA1,675,154
71.74
(13) (a) If the tax is increased the department shall proceed to collect the
5additional tax in the same manner as other income or franchise taxes are collected.
6If the income or franchise taxes are decreased upon direction of the department the
7state treasurer secretary of administration shall refund to the taxpayer such part of
8the overpayment as was actually paid in cash, and the certification of the
9overpayment by the department shall be sufficient authorization to the
treasurer 10secretary of administration for the refunding of the overpayment. No refund of
11income or franchise tax shall be made by the
treasurer
secretary of administration 12unless the refund is so certified. The part of the overpayment paid to the county and
13the local taxation district shall be deducted by the
state treasurer secretary of
14administration in the
treasurer's secretary's next settlement with the county and
15local treasurer.
SB44-SSA1,676,217
71.74
(13) (b) No action or proceeding whatsoever shall be brought against the
18state or the
treasurer thereof secretary of administration for the recovery, refund
, or
19credit of any income or surtaxes; except in case the
state treasurer secretary of
20administration shall neglect or refuse for a period of 60 days to refund any
21overpayment of any income or surtaxes certified, the taxpayer may maintain an
22action to collect the overpayment against the
treasurer secretary of administration 23so neglecting or refusing to refund such overpayment, without filing a claim for
24refund with
such treasurer the secretary of administration, provided that such
1action shall be commenced within one year after the certification of such
2overpayment.
SB44-SSA1,676,194
71.74
(14) Additional remedy to collect tax. The department may also
5proceed under s. 71.91 (5) for the collection of any additional assessment of income
6or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
7before the same shall have become delinquent, when it has reasonable grounds to
8believe that the collection of such additional assessment will be jeopardized by delay.
9In such cases notice of the intention to so proceed shall be given by registered mail
10to the taxpayer, and the warrant of the department shall not issue if the taxpayer
11within 10 days after such notice furnishes a bond in such amount, not exceeding
12double the amount of the tax, and with such sureties as the department shall
13approve, conditioned upon the payment of so much of the additional taxes as shall
14finally be determined to be due, together with interest thereon as provided by s. 71.82
15(1) (a). Nothing in this subsection shall affect the review of additional assessments
16provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01
, and 73.015, and any amounts
17collected under this subsection shall be deposited with the
state treasurer secretary
18of administration and disbursed after final determination of the taxes as are
19amounts deposited under s. 71.90 (2).
SB44-SSA1,676,2421
71.80
(1) (e) Representatives of the department directed by it to accept
22payment of income or franchise taxes shall file bonds with the
state treasurer 23secretary of administration in such amount and with such sureties as the state
24treasurer shall direct and approve.
