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.
SB421,75,1916
(1)
Adoption of federal income tax law changes. Changes to the Internal
17Revenue Code made by P.L.
108-121 apply to the definitions of "Internal Revenue
18Code" in chapter 71 of the statutes at the time that those changes apply for federal
19income tax purposes.
