This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB421,3,163
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
4January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
5decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
6Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
7104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
9excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
10104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
12406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
13by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
15sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66,
16excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
17P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188,
18excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
20162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
1406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
2applies for Wisconsin purposes at the same time as for federal purposes.
3Amendments to the federal Internal Revenue Code enacted after December 31, 1994,
4do not apply to this paragraph with respect to taxable years beginning after
5December 31, 1994, and before January 1, 1996, except that changes to the Internal
6Revenue Code made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections
71202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
8P.L.
105-206, P.L.
105-277, 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 P.L. 108-121, and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L.
104-7, P.L.
104-117, 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, P.L.
106-554, excluding sections
14162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
15406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
16purposes at the same time as for federal purposes.
SB421,5,319
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
20January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
22Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
23104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2413203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
25sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
1104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 4and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
5P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
6P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
11105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
12P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and
13P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
14same time as for federal purposes. Amendments to the federal Internal Revenue
15Code enacted after December 31, 1995, do not apply to this paragraph with respect
16to taxable years beginning after December 31, 1995, and before January 1, 1997,
17except that changes to the Internal Revenue Code made by P.L.
104-117, P.L.
18104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
19104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
20106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
21excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 22and changes that indirectly affect the provisions applicable to this subchapter made
23by P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605
24of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
25P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
1107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
2107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
3federal purposes.
SB421,6,146
71.01
(6) (L) For taxable years that begin after December 31, 1996, and before
7January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
10104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
11(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
12104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
13P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, 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,
and P.L.
107-181,
and P.L. 108-121, and as
16indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
18102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
19102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
21104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
22(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
23105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
24P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
25107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L.
1108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
2time as for federal purposes. Amendments to the federal Internal Revenue Code
3enacted after December 31, 1996, do not apply to this paragraph with respect to
4taxable years beginning after December 31, 1996, and before January 1, 1998,
5except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
6P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and
7165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
8P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
9P.L. 108-121, and changes that indirectly affect the provisions applicable to this
10subchapter made 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, P.L.
107-16,
12excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
14purposes at the same time as for federal purposes.
SB421,7,2517
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
18January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
20Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
21104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
22(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
23104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
24P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
25107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding
1sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as
2indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
3101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
4102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
5102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
613203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
7104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
8(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
9105-178, 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, P.L.
107-16, excluding section 431
11of 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 P.L. 108-121. The Internal Revenue Code applies
13for Wisconsin purposes at the same time as for federal purposes. Amendments to the
14federal Internal Revenue Code enacted after December 31, 1997, do not apply to this
15paragraph with respect to taxable years beginning after December 31, 1997, and
16before January 1, 1999, except that changes to the Internal Revenue Code made by
17P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
19of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
20107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
21provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
22105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
25108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,9,123
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
4January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
5decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
6Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
7104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
8(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
9104-188, and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
11of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
12107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly
13affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
14101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
15excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
16103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
18104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
19104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
20105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
22of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
23107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
24Code applies for Wisconsin purposes at the same time as for federal purposes.
25Amendments to the federal Internal Revenue Code enacted after December 31, 1998,
1do not apply to this paragraph with respect to taxable years beginning after
2December 31, 1998, and before January 1, 2000, except that changes to the Internal
3Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
4excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
5of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
6107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
7indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
8P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
9106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
10107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
11107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
12federal purposes.
SB421,9,2515
71.01
(6) (o) For taxable years that begin after December 31, 1999, and before
16January 1, 2003, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
19104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, as amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
22of P.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 sections 101 and 406 of
24P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
25108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
1101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
2102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
3102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
5104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
61311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
7105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
8106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
9P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
10107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
11P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121. The Internal
12Revenue Code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the federal Internal Revenue Code enacted after
14December 31, 1999, do not apply to this paragraph with respect to taxable years
15beginning after December 31, 1999, and before January 1, 2003, except that changes
16to the Internal Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections
17162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
18107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
19101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
20107-358,
and P.L. 108-121, and changes that indirectly affect the provisions
21applicable to this subchapter made by P.L.
106-230, P.L.
106-554, P.L.
107-15, P.L.
22107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
23107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
24P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin
25purposes at the same time as for federal purposes.
SB421,12,33
71.01
(6) (p) For taxable years that begin after December 31, 2002, for natural
4persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
5reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
6as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
7102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
8sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
9sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
10section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
11affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
12101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, 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.
104-117, 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.
106-230, P.L.
106-554,
19excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
20section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
21excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 22P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
23purposes at the same time as for federal purposes. Amendments to the federal
24Internal Revenue Code enacted after December 31, 2002, do not apply to this
25paragraph with respect to taxable years beginning after December 31, 2002
, except
1that changes to the Internal Revenue Code made by P.L. 108-121 and changes that
2indirectly affect the provisions applicable to this subchapter made by P.L. 108-121
3apply for Wisconsin purposes at the same time as for federal purposes.
SB421,13,156
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
8December 31, 1994, and before January 1, 1996, means the federal Internal
9Revenue Code as amended to December 31, 1994, 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.
104-7, P.L.
104-188, excluding sections 1202,
121204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
13105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
15107-181,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
16this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
17(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section
181008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
19P.L.
101-508, 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, P.L.
106-554,
24excluding 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, and P.L. 108-121.
1The Internal Revenue Code applies for Wisconsin purposes at the same time as for
2federal purposes. Amendments to the federal Internal Revenue Code enacted after
3December 31, 1994, do not apply to this paragraph with respect to taxable years
4beginning after December 31, 1994, and before January 1, 1996, except that
5changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
6sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
10provisions applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding
11sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
12105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
14107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
15same time as for federal purposes.
SB421,15,318
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
19(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
20December 31, 1995, and before January 1, 1997, means the federal Internal
21Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
22110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
23of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
241311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
25P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
1106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
2and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
3applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
4sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 5and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
6101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
7102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
8(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
9103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
101605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
11105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
12P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
13107-181, and P.L. 108-121. The Internal Revenue Code applies for Wisconsin
14purposes at the same time as for federal purposes. Amendments to the federal
15Internal Revenue Code enacted after December 31, 1995, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1995, and
17before January 1, 1997, except that changes to the Internal Revenue Code made by
18P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188,
19P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277,
20P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
22108-121, and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
241605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
25105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
1P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
2107-181,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
3federal purposes.
SB421,16,166
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
7(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
8December 31, 1996, and before January 1, 1998, means the federal Internal
9Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
10110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
11103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
12and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
15101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
16affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
17P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
18823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
19101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
20103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
21sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
22103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
231123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
25106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
1section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
2406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
3applies for Wisconsin purposes at the same time as for federal purposes.
4Amendments to the federal Internal Revenue Code enacted after
5December 31, 1996, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 1996, and before January 1, 1998, except that
7changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
8105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
10107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
11108-121, and changes that indirectly affect the provisions applicable to this
12subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
14excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
15101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
16purposes at the same time as for federal purposes.
SB421,18,419
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
21December 31, 1997, and before January 1, 1999, means the federal Internal
22Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and
23110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
24103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
25and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
2excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
3101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
4affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
5P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
6823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
7101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
8103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
9sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
10103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
111123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
13106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
14P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
15excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
16The Internal Revenue Code applies for Wisconsin purposes at the same time as for
17federal purposes. Amendments to the federal Internal Revenue Code enacted after
18December 31, 1997, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1997, and before January 1, 1999, except that
20changes to the Internal Revenue Code made 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, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
23107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
24108-121, and changes that indirectly affect the provisions applicable to this
25subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
2excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
3101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
4purposes at the same time as for federal purposes.
SB421,19,177
71.22
(4) (n) 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, 1998, and before January 1, 2000, means the federal Internal
10Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and
11110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
12103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188,
13and as amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
14sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
15107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
16P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected in the
17provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 18excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2)
19of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
20101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and
21110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
23103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
24(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
25105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
1106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
2P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276, and
4P.L. 108-121. The Internal Revenue Code applies for Wisconsin purposes at the
5same time as for federal purposes. Amendments to the federal Internal Revenue
6Code enacted after December 31, 1998, do not apply to this paragraph with respect
7to taxable years beginning after December 31, 1998, and before January 1, 2000,
8except that changes to the Internal Revenue Code made by P.L.
106-36, P.L.
9106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
10P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
11excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and
12P.L. 108-121, and changes that indirectly affect the provisions applicable to this
13subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
14excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
15of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
16107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for Wisconsin
17purposes at the same time as for federal purposes.
SB421,21,720
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
22December 31, 1999, and before January 1, 2003, means the federal Internal Revenue
23Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L.
24102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 25and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
1amended by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
2106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
3P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
4107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
5108-121, and as indirectly affected in the provisions applicable to this subchapter
6by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
7(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
8100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
9102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
10102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
12104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
14105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
16section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
17excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
18107-276,
and P.L.
107-358, and P.L. 108-121. The Internal Revenue Code applies
19for Wisconsin purposes at the same time as for federal purposes. Amendments to the
20federal Internal Revenue Code enacted after December 31, 1999, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 1999, and
22before January 1, 2003, except that changes to the Internal Revenue Code made by
23P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
24107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
25P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
1107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and
2changes that indirectly affect the provisions applicable to this subchapter made by
3P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
4107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116,
5P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
6107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, apply for
7Wisconsin purposes at the same time as for federal purposes.
SB421,22,1210
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
11(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
12December 31, 2002, means the federal Internal Revenue Code as amended to
13December 31, 2002, 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, sections 1123 (b),
151202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
16165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
17107-147,
and as amended by P.L. 108-121, 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 1123 (b), 1202
25(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
1105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
2106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
3P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
4107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
107-147, P.L.
5107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
6Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 2002, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 2002
, except that changes to the Internal Revenue
10Code made by P.L. 108-121 and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
12the same time as for federal purposes.
SB421,23,2315
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
16before January 1, 1996, "Internal Revenue Code", for corporations that are subject
17to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
18Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
19104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
2013203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
21sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
22105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
23P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
24107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
25provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
1P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
2excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
4103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
5excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
6104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
7162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
8406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
11apply to this paragraph with respect to taxable years beginning after
12December 31, 1994, and before January 1, 1996, except that changes to the Internal
13Revenue Code made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
141311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
15105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
16P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
17107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
18applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
191202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
20P.L.
105-206, P.L.
105-277, 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 P.L. 108-121, apply for Wisconsin purposes at the same time
23as for federal purposes.
SB421,25,9
171.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
2January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
3on unrelated business income under s. 71.26 (1) (a), means the federal Internal
4Revenue Code as amended to December 31, 1995, 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.
104-188, excluding sections 1123, 1202, 1204,
71311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
8P.L.
105-206, P.L.
105-277, 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 P.L. 108-121, 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, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
17P.L.
104-193, PL.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
18excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
19excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181, and P.L. 108-121.
20The Internal Revenue Code applies for Wisconsin purposes at the same time as for
21federal purposes. Amendments to the Internal Revenue Code enacted after
22December 31, 1995, do not apply to this paragraph with respect to taxable years
23beginning after December 31, 1995, and before January 1, 1997, except that
24changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
251123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
1105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
2162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
3406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
4affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
5sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
6104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
7excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
8excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 9apply for Wisconsin purposes at the same time as for federal purposes.
SB421,26,2012
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
13January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
14on unrelated business income under s. 71.26 (1) (a), means the federal Internal
15Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and
16110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
17103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188 18and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
19106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
20excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
21101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly
22affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
23P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
24P.L.
102-227, 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 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
3104-188, P.L.
104-191, P.L.
104-193, 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,
5P.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, and P.L. 108-121.
7The Internal Revenue Code applies for Wisconsin purposes at the same time as for
8federal purposes. Amendments to the 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, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
14107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
15108-121, and changes that indirectly affect provisions applicable to this subchapter
16made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
17106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
18section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
19406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
20purposes at the same time as for federal purposes.
SB421,28,623
71.22
(4m) (k) For taxable years that begin after December 31, 1997, and
24before January 1, 1999, "Internal Revenue Code", for corporations that are subject
25to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
1Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
2104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
3(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
4104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36,
5P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, 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 P.L. 108-121, and as
8indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
9100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
10101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
11102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1213174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
13104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
14(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
15105-178, 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, P.L.
107-16, excluding section 431
17of 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, and P.L. 108-121. The Internal Revenue Code applies
19for Wisconsin purposes at the same time as for federal purposes. Amendments to the
20Internal Revenue Code enacted after December 31, 1997, do not apply to this
21paragraph with respect to taxable years beginning after December 31, 1997, and
22before January 1, 1999, except that changes to the Internal Revenue Code made by
23P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
24excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
1107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
2provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
3105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
4P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
5107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
6108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,29,189
71.22
(4m) (L) For taxable years that begin after December 31, 1998, and
10before January 1, 2000, "Internal Revenue Code", for corporations that are subject
11to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
12Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
13104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
14(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, and as amended 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, P.L.
107-16, excluding section 431
17of 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,
and P.L. 108-121, and as indirectly
19affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
20P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
21P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
22102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2313203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
24104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
25104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
1105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
3of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
4107-147, P.L.
107-181,
and P.L.
107-276, and P.L. 108-121. The Internal Revenue
5Code applies for Wisconsin purposes at the same time as for federal purposes.
6Amendments to the Internal Revenue Code enacted after December 31, 1998, do not
7apply to this paragraph with respect to taxable years beginning after
8December 31, 1998, and before January 1, 2000, except that changes to the Internal
9Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
10excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
11of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
12107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes that
13indirectly affect the provisions applicable to this subchapter made by P.L.
106-36,
14P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
15106-554, 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, P.L.
107-181,
and P.L.
17107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
18federal purposes.
SB421,31,621
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, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16,
4P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and
5406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and
6P.L. 108-121, and as indirectly affected in the provisions applicable to this
7subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
8P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
9and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1013113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
11103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
12(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
13105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
14106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
15P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
16107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
17P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L. 108-121. The
18Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
19purposes. Amendments to the Internal Revenue Code enacted after December 31,
201999, do not apply 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, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
24107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
25P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
1108-121, and changes that indirectly affect the provisions applicable to this
2subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
3P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
4107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
5P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
6108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,32,99
71.22
(4m) (n) For taxable years that begin after December 31, 2002, "Internal
10Revenue Code," for corporations that are subject to a tax on unrelated business
11income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
12to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
141202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
15165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
16107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
17provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
18P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
19excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
20103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
21103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
22excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
23104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
24105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
25162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
1107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
2of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358, and P.L.
3108-121. The Internal Revenue Code applies for Wisconsin purposes at the same
4time as for federal purposes. Amendments to the Internal Revenue Code enacted
5after December 31, 2002, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 2002
, except that changes to the Internal Revenue
7Code made by P.L. 108-121 and changes that indirectly affect the provisions
8applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
9the same time as for federal purposes.
SB421,35,1112
71.26
(2) (b) 10. For taxable years that begin after December 31, 1994, and
13before January 1, 1996, for a corporation, conduit or common law trust which
14qualifies as a regulated investment company, real estate mortgage investment
15conduit or real estate investment trust under the Internal Revenue Code as amended
16to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
102-227 and
17sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
18amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605
19of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
20P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
22108-121, and as indirectly affected in the provisions applicable to this subchapter
23by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
24P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
1(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
2103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of
3P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
4P.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,
and P.L.
6108-121, "net income" means the federal regulated investment company taxable
7income, federal real estate mortgage investment conduit taxable income or federal
8real estate investment trust taxable income of the corporation, conduit or trust as
9determined under the Internal Revenue Code as amended to December 31, 1994,
10excluding sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d),
1113171 (d), 13174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
12104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
13104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, 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 P.L. 108-121, 16and as indirectly affected in the provisions applicable to this subchapter by P.L.
1799-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
18101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
19102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
20(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
21103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of
22P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277,
23P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
25108-121, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is
1required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue
2Code as amended to December 31, 1980, shall continue to be depreciated under the
3Internal Revenue Code as amended to December 31, 1980, and except that the
4appropriate amount shall be added or subtracted to reflect differences between the
5depreciation or adjusted basis for federal income tax purposes and the depreciation
6or adjusted basis under this chapter of any property disposed of during the taxable
7year. The Internal Revenue Code as amended to December 31, 1994, excluding
8sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
10excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
13406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
14in the 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 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
20104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
22excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 23applies for Wisconsin purposes at the same time as for federal purposes.
24Amendments to the Internal Revenue Code enacted after December 31, 1994, do not
25apply to this subdivision with respect to taxable years that begin after
1December 31, 1994, and before January 1, 1996, except that changes made by P.L.
2104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
3P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, 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,
and P.L. 108-121, 6and changes that indirectly affect the provisions applicable to this subchapter made
7by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
8104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
9106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
10excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 11apply for Wisconsin purposes at the same time as for federal purposes.
SB421,38,1514
71.26
(2) (b) 11. For taxable years that begin after December 31, 1995, and
15before January 1, 1997, for a corporation, conduit or common law trust which
16qualifies as a regulated investment company, real estate mortgage investment
17conduit or real estate investment trust under the Internal Revenue Code as amended
18to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
102-227 and
19sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and as
20amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
21104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
22105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134,
23P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and
24P.L. 108-121, and as indirectly affected in the provisions applicable to this
25subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
1P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
2and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
4103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
51204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
6105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
7P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
8107-147,
and P.L.
107-181,
and P.L. 108-121, "net income" means the federal
9regulated investment company taxable income, federal real estate mortgage
10investment conduit taxable income or federal real estate investment trust taxable
11income of the corporation, conduit or trust as determined under the Internal
12Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and
13110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d)
14of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
151311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
16P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
17106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
18and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the provisions
19applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
20101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
24excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
25P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
1excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
2excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 3except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to
4be depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as
5amended to December 31, 1980, shall continue to be depreciated under the Internal
6Revenue Code as amended to December 31, 1980, and except that the appropriate
7amount shall be added or subtracted to reflect differences between the depreciation
8or adjusted basis for federal income tax purposes and the depreciation or adjusted
9basis under this chapter of any property disposed of during the taxable year. The
10Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
11104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and
1213203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123,
131202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33,
14P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and
15165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
16P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
17provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
18P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
19excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
20103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
21103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
22excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191,
23P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
24excluding 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,
and P.L. 108-121,
1applies for Wisconsin purposes at the same time as for federal purposes.
2Amendments to the Internal Revenue Code enacted after December 31, 1995, do not
3apply to this subdivision with respect to taxable years that begin after
4December 31, 1995, and before January 1, 1997, except that changes to the Internal
5Revenue Code made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311, and
61605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
7105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
8P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
9107-181,
and P.L. 108-121, and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L.
104-188, excluding sections 1123, 1202,
111204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
12105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of
13P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
14107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin purposes at the
15same time as for federal purposes.
SB421,41,2218
71.26
(2) (b) 12. For taxable years that begin after December 31, 1996, and
19before January 1, 1998, for a corporation, conduit or common law trust which
20qualifies as a regulated investment company, real estate mortgage investment
21conduit, real estate investment trust or financial asset securitization investment
22trust under the Internal Revenue Code as amended to December 31, 1996, excluding
23sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
251605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
1P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
2106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
3107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
4108-121, and as indirectly affected in the provisions applicable to this subchapter
5by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
6P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
7102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
8(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
9103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
101311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
11105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
13107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
14107-181,
and P.L. 108-121, "net income" means the federal regulated investment
15company taxable income, federal real estate mortgage investment conduit taxable
16income, federal real estate investment trust or financial asset securitization
17investment trust taxable income of the corporation, conduit or trust as determined
18under the Internal Revenue Code as amended to December 31, 1996, excluding
19sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2013174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
211605 (d) of P.L.
104-188 and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
22P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
23106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
24107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
25108-121, and as indirectly affected in the provisions applicable to this subchapter
1by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
2P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
3102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
4(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
5103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
61311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
7105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
8162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
9107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
10107-181,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
111985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
12Internal Revenue Code as amended to December 31, 1980, shall continue to be
13depreciated under the Internal Revenue Code as amended to December 31, 1980,
14and except that the appropriate amount shall be added or subtracted to reflect
15differences between the depreciation or adjusted basis for federal income tax
16purposes and the depreciation or adjusted basis under this chapter of any property
17disposed of during the taxable year. The Internal Revenue Code as amended to
18December 31, 1996, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1913113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
20(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
21105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
22excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
23of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
24107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected in the
25provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
1P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
2excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
3103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
4103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
5excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
6104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
7106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
8excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
9101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, applies for
10Wisconsin purposes at the same time as for federal purposes. Amendments to the
11Internal Revenue Code enacted after December 31, 1996, do not apply to this
12subdivision with respect to taxable years that begin after December 31, 1996, and
13before January 1, 1998, except that changes to the Internal Revenue Code made by
14P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554,
15excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
16of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
17107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly affect the
18provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
19105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
20P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
21107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
22108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,45,6
171.26
(2) (b) 13. For taxable years that begin after December 31, 1997, and
2before January 1, 1999, 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, 1997, 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.
105-178, P.L.
105-206, P.L.
9105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
10P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
11107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
12108-121, and as indirectly affected in the provisions applicable to this subchapter
13by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
181311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
19105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
20106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
21section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
22406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, "net income" means the
23federal regulated investment company taxable income, federal real estate mortgage
24investment conduit taxable income, federal real estate investment trust or financial
25asset securitization investment trust taxable income of the corporation, conduit or
1trust as determined under the Internal Revenue Code as amended to December 31,
21997, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d),
313171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204
4(f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
105-178, P.L.
105-206,
5P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and
6165 of P.L.
106-554, 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,
and P.L.
107-181,
and
8P.L. 108-121, and as indirectly affected in the provisions applicable to this
9subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
10P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104,
11and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1213113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
13103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
14(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
15105-33, P.L.
105-34, 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, P.L.
107-16,
17excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
18101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, except that
19property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated
20for taxable years 1983 to 1986 under the Internal Revenue Code as amended to
21December 31, 1980, shall continue to be depreciated under the Internal Revenue
22Code as amended to December 31, 1980, and except that the appropriate amount
23shall be added or subtracted to reflect differences between the depreciation or
24adjusted basis for federal income tax purposes and the depreciation or adjusted basis
25under this chapter of any property disposed of during the taxable year. The Internal
1Revenue Code as amended to December 31, 1997, 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.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
5106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 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 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.
106-554, excluding sections
16162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
17107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
18107-181,
and P.L. 108-121, applies for Wisconsin purposes at the same time as for
19federal purposes. Amendments to the Internal Revenue Code enacted after
20December 31, 1997, do not apply to this subdivision with respect to taxable years that
21begin after December 31, 1997, and before January 1, 1999, except that changes to
22the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
23106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
24P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
25excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121,
1and changes that indirectly affect the provisions applicable to this subchapter made
2by P.L.
105-178, 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, P.L.
107-16, excluding section 431
4of 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,
and P.L. 108-121, apply for Wisconsin purposes at the
6same time as for federal purposes.
SB421,48,159
71.26
(2) (b) 14. For taxable years that begin after December 31, 1998, and
10before January 1, 2000, for a corporation, conduit or common law trust which
11qualifies as a regulated investment company, real estate mortgage investment
12conduit, real estate investment trust or financial asset securitization investment
13trust under the Internal Revenue Code as amended to December 31, 1998, 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.
106-36, P.L.
106-170, P.L.
106-230,
17P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
18section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
19406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as
20indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
21100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
22101-508, 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.
107-16, excluding
4section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
5406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, "net income"
6means the federal regulated investment company taxable income, federal real estate
7mortgage investment conduit taxable income, federal real estate investment trust
8or financial asset securitization investment trust taxable income of the corporation,
9conduit or trust as determined under the Internal Revenue Code as amended to
10December 31, 1998, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123
12(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
13106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
14P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
16107-276,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
17this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
18101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
19103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
20sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
21103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
221123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
23104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
24106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
25P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
2107-276,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
31985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
4Internal Revenue Code as amended to December 31, 1980, shall continue to be
5depreciated under the Internal Revenue Code as amended to December 31, 1980,
6and except that the appropriate amount shall be added or subtracted to reflect
7differences between the depreciation or adjusted basis for federal income tax
8purposes and the depreciation or adjusted basis under this chapter of any property
9disposed of during the taxable year. The Internal Revenue Code as amended to
10December 31, 1998, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1113113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
12(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
13106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
14P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
16107-276,
and P.L. 108-121, and as indirectly affected in the provisions applicable to
17this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
18101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
19103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
20sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
21103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
221123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
23104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
24106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
25P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
1107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
2107-276,
and P.L. 108-121, applies for Wisconsin purposes at the same time as for
3federal purposes. Amendments to the Internal Revenue Code enacted after
4December 31, 1998, do not apply to this subdivision with respect to taxable years that
5begin after December 31, 1998, and before January 1, 2000, except that changes to
6the Internal Revenue Code made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
7106-554, excluding sections 162 and 165 of P.L.
106-554, 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, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and changes
10that indirectly affect the provisions applicable to this subchapter 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, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
13107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
14107-276,
and P.L. 108-121, apply for Wisconsin purposes at the same time as for
15federal purposes.
SB421,52,418
71.26
(2) (b) 15. For taxable years that begin after December 31, 1999, and
19before January 1, 2003, for a corporation, conduit or common law trust which
20qualifies as a regulated investment company, real estate mortgage investment
21conduit, real estate investment trust or financial asset securitization investment
22trust under the Internal Revenue Code as amended to December 31, 1999, excluding
23sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2413174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
251605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
1sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
2of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
3sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 4P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
5applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
6101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
7excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
8103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
9103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
10excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
11104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
12105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
13162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
14107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
15101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
16107-358,
and P.L. 108-121, "net income" means the federal regulated investment
17company taxable income, federal real estate mortgage investment conduit taxable
18income, federal real estate investment trust or financial asset securitization
19investment trust taxable income of the corporation, conduit or trust as determined
20under the Internal Revenue Code as amended to December 31, 1999, excluding
21sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
2213174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
231605 (d) of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding
24sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431
25of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding
1sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 2P.L.
107-358,
and P.L. 108-121, and as indirectly affected in the provisions
3applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
5excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
6103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
7103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
8excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
10105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
11162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
12107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
13101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
14107-358,
and P.L. 108-121, except that property that, under s. 71.02 (1) (c) 8. to 11.,
151985 stats., is required to be depreciated for taxable years 1983 to 1986 under the
16Internal Revenue Code as amended to December 31, 1980, shall continue to be
17depreciated under the Internal Revenue Code as amended to December 31, 1980,
18and except that the appropriate amount shall be added or subtracted to reflect
19differences between the depreciation or adjusted basis for federal income tax
20purposes and the depreciation or adjusted basis under this chapter of any property
21disposed of during the taxable year. The Internal Revenue Code as amended to
22December 31, 1999, excluding sections 103, 104, and 110 of P.L.
102-227, sections
2313113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, and sections 1123
24(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as amended by P.L.
25106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15,
1P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
2107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
3P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and as indirectly
4affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
5P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
6P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
10104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
11105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554,
12excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
13section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
14excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
15107-276,
and P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the
16same time as for federal purposes. Amendments to the Internal Revenue Code
17enacted after December 31, 1999, do not apply to this subdivision with respect to
18taxable years that begin after December 31, 1999, and before January 1, 2003,
19except that changes to the Internal Revenue Code made by P.L.
106-230, P.L.
20106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
21excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
22107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
23P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, and changes that indirectly affect
24the provisions applicable to this subchapter made by P.L.
106-230, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding
1section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
2excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
3107-276,
and P.L.
107-358,
and P.L. 108-121, apply for Wisconsin purposes at the
4same time as for federal purposes.
SB421,55,27
71.26
(2) (b) 16. For taxable years that begin after December 31, 2002, for a
8corporation, conduit, or common law trust which qualifies as a regulated investment
9company, real estate mortgage investment conduit, real estate investment trust, or
10financial asset securitization investment trust under the Internal Revenue Code as
11amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227,
12sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections
131123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections
14162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101
15of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly affected in the
16provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647,
17P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
18excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
19103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
20103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
21excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
22104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
23105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections
24162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
25107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101
1of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
2108-121, "net income" means the federal regulated investment company taxable
3income, federal real estate mortgage investment conduit taxable income, federal real
4estate investment trust or financial asset securitization investment trust taxable
5income of the corporation, conduit, or trust as determined under the Internal
6Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and
7110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
8103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
9106-519, sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
10107-16, and section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as
11indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
12100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
13101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
14102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1513174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
16104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
17(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
18105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
19106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
20excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
21107-147, excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
22107-276,
and P.L.
107-358,
and P.L. 108-121, except that property that, under s.
2371.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983
24to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall
25continue to be depreciated under the Internal Revenue Code as amended to
1December 31, 1980, and except that the appropriate amount shall be added or
2subtracted to reflect differences between the depreciation or adjusted basis for
3federal income tax purposes and the depreciation or adjusted basis under this
4chapter of any property disposed of during the taxable year. The Internal Revenue
5Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
6102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
7sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
8sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
9section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
10affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
11P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
12P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
13102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
15104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
17105-206, P.L.
105-277, 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, P.L.
107-15, P.L.
107-16, excluding
19section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147,
20excluding section 101 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and 21P.L.
107-358,
and P.L. 108-121, applies for Wisconsin purposes at the same time as
22for federal purposes. Amendments to the Internal Revenue Code enacted after
23December 31, 2002, do not apply to this subdivision with respect to taxable years that
24begin after December 31, 2002
, except that changes to the Internal Revenue Code
25made by P.L. 108-121 and changes that indirectly affect the provisions applicable to
1this subchapter made by P.L. 108-121 apply for Wisconsin purposes at the same time
2as for federal purposes.
SB421,56,155
71.34
(1g) (j) "Internal Revenue Code" for tax-option corporations, for taxable
6years that begin after December 31, 1994, and before January 1, 1996, means the
7federal Internal Revenue Code as amended to December 31, 1994, excluding
8sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
913174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188,
10excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
12162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
13406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
14in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
15100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
16(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
17101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
18103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
19sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
20103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
211202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34,
22P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
23106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
24and P.L.
107-181,
and P.L. 108-121, except that section 1366 (f) (relating to
25pass-through of items to shareholders) is modified by substituting the tax under s.
171.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
2for Wisconsin purposes at the same time as for federal purposes. Amendments to the
3federal Internal Revenue Code enacted after December 31, 1994, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1994, and
5before January 1, 1996, except changes to the Internal Revenue Code made by P.L.
6104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
7P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
8excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
9excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 10and changes that indirectly affect the provisions applicable to this subchapter made
11by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
13106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
14excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 15apply for Wisconsin purposes at the same time as for federal purposes.
SB421,58,418
71.34
(1g) (k) "Internal Revenue Code" for tax-option corporations, for taxable
19years that begin after December 31, 1995, and before January 1, 1997, means the
20federal Internal Revenue Code as amended to December 31, 1995, excluding
21sections 103, 104, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d),
2213174, and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-188, excluding
23sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
24104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
1excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 2and as indirectly affected in the provisions applicable to this subchapter by P.L.
399-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
4(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
5100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
6102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
10104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
11106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 13except that section 1366 (f) (relating to pass-through of items to shareholders) is
14modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
151375. The Internal Revenue Code applies for Wisconsin purposes at the same time
16as for federal purposes. Amendments to the federal Internal Revenue Code enacted
17after December 31, 1995, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1995, and before January 1, 1997, except that
19changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
201123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
21105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554, excluding sections
22162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147, excluding sections 101 and
23406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and changes that indirectly
24affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
25sections 1123, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
1104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
2excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
3excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 4apply for Wisconsin purposes at the same time as for federal purposes.
SB421,59,187
71.34
(1g) (L) "Internal Revenue Code" for tax-option corporations, for taxable
8years that begin after December 31, 1996, and before January 1, 1998, means the
9federal Internal Revenue Code as amended to December 31, 1996, excluding
10sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d),
1113174, and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and
121605 (d) of P.L.
104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206,
13P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
14106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
15107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
16108-121, and as indirectly affected in the provisions applicable to this subchapter
17by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
18(2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
19100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
20102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
2213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
23104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
24104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
25105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
1P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147,
2excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 3except that section 1366 (f) (relating to pass-through of items to shareholders) is
4modified by substituting the tax under s. 71.35 for the taxes under sections 1374 and
51375. The Internal Revenue Code applies for Wisconsin purposes at the same time
6as for federal purposes. Amendments to the federal Internal Revenue Code enacted
7after December 31, 1996, do not apply to this paragraph with respect to taxable years
8beginning after December 31, 1996, and before January 1, 1998, except that
9changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
10105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
11P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
12107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
13108-121, and changes that indirectly affect the provisions applicable to this
14subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
15106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
16excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
17101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
18purposes at the same time as for federal purposes.
SB421,61,721
71.34
(1g) (m) "Internal Revenue Code" for tax-option corporations, for taxable
22years that begin after December 31, 1997, and before January 1, 1999, means the
23federal Internal Revenue Code as amended to December 31, 1997, excluding sections
24103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
2513203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
1of P.L.
104-188, and as amended by 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,
3P.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, P.L.
and 107-181,
and P.L. 108-121, 5and as indirectly affected in the provisions applicable to this subchapter by P.L.
699-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812
7(c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
8100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
9102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
10102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
1113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
12104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
13104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
14105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections
15162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
16107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
17107-181,
and P.L. 108-121, except that section 1366 (f) (relating to pass-through of
18items to shareholders) is modified by substituting the tax under s. 71.35 for the taxes
19under sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin
20purposes at the same time as for federal purposes. Amendments to the federal
21Internal Revenue Code enacted after December 31, 1997, do not apply to this
22paragraph with respect to taxable years beginning after December 31, 1997, and
23before January 1, 1999, except that changes to the Internal Revenue Code made by
24P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554,
25excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431
1of 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 P.L. 108-121, and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
4105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
5P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
6107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
7108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,62,2110
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, 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 P.L. 108-121, and as
19indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
20100-203, P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
21(b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
22101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
23excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
24103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
1excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
2104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, 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, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
5107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
6and P.L.
107-276,
and P.L. 108-121, except that section 1366 (f) (relating to
7pass-through of items to shareholders) is modified by substituting the tax under s.
871.35 for the taxes under sections 1374 and 1375. The Internal Revenue Code applies
9for Wisconsin purposes at the same time as for federal purposes. Amendments to the
10federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 1998, and
12before January 1, 2000, except that changes to the Internal Revenue Code made by
13P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and
14165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134,
15P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
16107-276,
and P.L. 108-121, and changes that indirectly affect the provisions
17applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
18106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
19section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
20406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for
21Wisconsin purposes at the same time as for federal purposes.
SB421,64,1224
71.34
(1g) (o) "Internal Revenue Code" for tax-option corporations, for taxable
25years that begin after December 31, 1999, and before January 1, 2003, means the
1federal Internal Revenue Code as amended to December 31, 1999, excluding sections
2103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and
313203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d)
4of P.L.
104-188, and as amended by P.L.
106-230, P.L.
106-554, excluding sections
5162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
6107-16, P.L. 107.22, P.L. 107.116, P.L.
107-134, P.L.
107-147, excluding sections 101
7and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
8and P.L. 108-121, and as indirectly affected in the provisions applicable to this
9subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, excluding sections 803 (d) (2)
10(B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L.
99-514 and section 1008
11(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.
12101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
13102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1413174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
15104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605
16(d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
17105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
18106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-15, P.L.
107-16,
19excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
20107-147, excluding sections 101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210,
21P.L.
107-276,
and P.L.
107-358,
and P.L. 108-121, except that section 1366 (f)
22(relating to pass-through of items to shareholders) is modified by substituting the
23tax under s. 71.35 for the taxes under sections 1374 and 1375. The Internal Revenue
24Code applies for Wisconsin purposes at the same time as for federal purposes.
25Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
1do not apply to this paragraph with respect to taxable years beginning after
2December 31, 1999, and before January 1, 2003, except that changes to the Internal
3Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
4of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
5107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
6P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
7108-121, and changes that indirectly affect the provisions applicable to this
8subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
9P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
10107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
11P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
12108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,65,1815
71.34
(1g) (p) "Internal Revenue Code" for tax-option corporations, for taxable
16years that begin after December 31, 2002, means the federal Internal Revenue Code
17as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L.
18102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
19sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519,
20sections 162 and 165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and
21section 101 of P.L.
107-147,
and as amended by P.L. 108-121, and as indirectly
22affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
23P.L.
100-647, excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and
24823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
25101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
1103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
2sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
3103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
41123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
5104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
6106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
7P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
8107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding section 101 of P.L.
9107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
10108-121, except that section 1366 (f) (relating to pass-through of items to
11shareholders) is modified by substituting the tax under s. 71.35 for the taxes under
12sections 1374 and 1375. The Internal Revenue Code applies for Wisconsin purposes
13at the same time as for federal purposes. Amendments to the federal Internal
14Revenue Code enacted after December 31, 2002, do not apply to this paragraph with
15respect to taxable years beginning after December 31, 2002
, except that changes to
16the Internal Revenue Code made by P.L. 108-121 and changes that indirectly affect
17the provisions applicable to this subchapter made by P.L. 108-121 apply for
18Wisconsin purposes at the same time as for federal purposes.
SB421,67,321
71.42
(2) (i) For taxable years that begin after December 31, 1994, and before
22January 1, 1996, "Internal Revenue Code" means the federal Internal Revenue Code
23as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L.
24102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
25103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
11311, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
2105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
3P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
4107-181,
and P.L. 108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203,
5P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
6P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and
813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
9104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
10104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
11excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
12excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 13except that "Internal Revenue Code" does not include section 847 of the federal
14Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
15at the same time as for federal purposes. Amendments to the federal Internal
16Revenue Code enacted after December 31, 1994, do not apply to this paragraph with
17respect to taxable years beginning after December 31, 1994, and before
18January 1, 1996, except that changes to the Internal Revenue Code made by P.L.
19104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
104-188,
20P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-554,
21excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
22excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 23and changes that indirectly affect the provisions applicable to this subchapter made
24by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311, and 1605 of P.L.
25104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
1106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
2excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 3apply for Wisconsin purposes at the same time as for federal purposes.
SB421,68,136
71.42
(2) (j) For taxable years that begin after December 31, 1995, and before
7January 1, 1997, "Internal Revenue Code" means the federal Internal Revenue Code
8as amended to December 31, 1995, excluding sections 103, 104, and 110 of P.L.
9102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
10103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311,
11and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
12105-206, P.L.
105-277, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554,
13P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
14107-181,
and P.L. 108-121, and as indirectly affected by P.L.
99-514, P.L.
100-203,
15P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
16P.L.
102-227, 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, 1202, 1204, 1311, and 1605 of P.L.
104-188, P.L.
20104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
21106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
22excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 23except that "Internal Revenue Code" does not include section 847 of the federal
24Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
25at the same time as for federal purposes. Amendments to the federal 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, P.L.
6106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-134, P.L.
107-147,
7excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, 8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.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,
11P.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,
and P.L.
13108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,69,2416
71.42
(2) (k) For taxable years that begin after December 31, 1996, and before
17January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 1996, 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.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
22106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
23section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
24406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
25by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
1P.L.
101-239, 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.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections
7162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
8107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
9107-181,
and P.L. 108-121, except that "Internal Revenue Code" does not include
10section 847 of the federal Internal Revenue Code. The Internal Revenue Code
11applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal Internal Revenue Code enacted after
13December 31, 1996, do not apply to this paragraph with respect to taxable years
14beginning after December 31, 1996, and before January 1, 1998, except that
15changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
16105-206, P.L.
105-277, P.L.
106-36, P.L.
106-554, excluding sections 162 and 165 of
17P.L.
106-554, 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 P.L.
19108-121, and changes that indirectly affect the provisions applicable to this
20subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277, P.L.
21106-36, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
22excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
23101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
24purposes at the same time as for federal purposes.
SB421,71,113
71.42
(2) (L) For taxable years that begin after December 31, 1997, and before
4January 1, 1999, "Internal Revenue Code" means the federal Internal Revenue Code
5as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L.
6102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 7and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
8amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170,
9P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, 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,
and P.L.
107-181,
and P.L. 108-121, and as indirectly affected
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 (b), 1202 (c), 1204 (f),
171311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
18105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
19106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
20section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
21406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, except that "Internal
22Revenue Code" does not include section 847 of the federal Internal Revenue Code.
23The Internal Revenue Code applies for Wisconsin purposes at the same time as for
24federal purposes. Amendments to the federal Internal Revenue Code enacted after
25December 31, 1997, do not apply to this paragraph with respect to taxable years
1beginning after December 31, 1997, and before January 1, 1999, except that
2changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
3105-277, P.L.
106-36, P.L.
106-170, P.L.
106-554, excluding sections 162 and 165 of
4P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
5107-147, excluding sections 101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L.
6108-121, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
8106-170, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
9excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
10101 and 406 of P.L.
107-147,
and P.L.
107-181,
and P.L. 108-121, apply for Wisconsin
11purposes at the same time as for federal purposes.
SB421,72,2214
71.42
(2) (m) For taxable years that begin after December 31, 1998, and before
15January 1, 2000, "Internal Revenue Code" means the federal Internal Revenue Code
16as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L.
17102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 18and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as
19amended by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding
20sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding section 431 of P.L.
21107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
107-147,
22P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, and as indirectly affected by P.L.
2399-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
24101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
1(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
2103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
4105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
5106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16,
6excluding section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections
7101 and 406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, 8except that "Internal Revenue Code" does not include section 847 of the federal
9Internal Revenue Code. The Internal Revenue Code applies for Wisconsin purposes
10at the same time as for federal purposes. Amendments to the federal Internal
11Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
12respect to taxable years beginning after December 31, 1998, and before
13January 1, 2000, except that changes to the Internal Revenue Code made by P.L.
14106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
15P.L.
106-554, 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, P.L.
107-181,
and P.L.
17107-276,
and P.L. 108-121, and changes that indirectly affect the provisions
18applicable to this subchapter made by P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
19106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
107-16, excluding
20section 431 of P.L.
107-16, P.L.
107-134, P.L.
107-147, excluding sections 101 and
21406 of P.L.
107-147, P.L.
107-181,
and P.L.
107-276,
and P.L. 108-121, apply for
22Wisconsin purposes at the same time as for federal purposes.
SB421,74,11
171.42
(2) (n) For taxable years that begin after December 31, 1999, and before
2January 1, 2003, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1999, 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.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
7106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22,
8P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of P.L.
9107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
10108-121, and as indirectly affected 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, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
19107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections
20101 and 406 of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
21107-358,
and P.L. 108-121, except that "Internal Revenue Code" does not include
22section 847 of the federal Internal Revenue Code. The Internal Revenue Code
23applies for Wisconsin purposes at the same time as for federal purposes.
24Amendments to the federal Internal Revenue Code enacted after December 31, 1999,
25do not apply to this paragraph with respect to taxable years beginning after
1December 31, 1999, and before January 1, 2003, except that changes to the Internal
2Revenue Code made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165
3of P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
4107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
5P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
6108-121, and changes that indirectly affect the provisions applicable to this
7subchapter made by P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of
8P.L.
106-554, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
9107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 406 of
10P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276,
and P.L.
107-358,
and P.L.
11108-121, apply for Wisconsin purposes at the same time as for federal purposes.
SB421,75,1414
71.42
(2) (o) For taxable years that begin after December 31, 2002, "Internal
15Revenue Code" means the federal Internal Revenue Code as amended to
16December 31, 2002, excluding sections 103, 104, and 110 of P.L.
102-227, sections
1713113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b),
181202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
106-519, sections 162 and
19165 of P.L.
106-554, P.L.
106-573, section 431 of P.L.
107-16, and section 101 of P.L.
20107-147,
and as amended by P.L. 108-121, and as indirectly affected 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.
106-230, 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,
and P.L. 108-121, except that "Internal Revenue Code"
7does not include section 847 of the federal Internal Revenue Code. The Internal
8Revenue Code applies for Wisconsin purposes at the same time as for federal
9purposes. Amendments to the federal Internal Revenue Code enacted after
10December 31, 2002, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 2002
, except that changes to the Internal Revenue
12Code made by P.L. 108-121 and changes that indirectly affect the provisions
13applicable to this subchapter made by P.L. 108-121 apply for Wisconsin purposes at
14the same time as for federal purposes.
