SB55-SSA1,744,1210
71.22
(4) (h) 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, 1992, and before January 1, 1994, means the federal Internal
13Revenue Code as amended to December 31, 1992, excluding sections 103, 104
, and
14110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and
15(c) 1, 13113, 13150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
16104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
17105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
18indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
19100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
20(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
21101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
22excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174
, and
2413203 of P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
25104-188, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
1sections 162 and 165 of P.L. 106-554. The Internal Revenue Code applies for
2Wisconsin purposes at the same time as for federal purposes. Amendments to the
3federal Internal Revenue Code enacted after December 31, 1992, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1992, and
5before January 1, 1994, except that changes to the Internal Revenue Code made by
6P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
7105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
8and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
9to this subchapter made by P.L.
103-66, P.L.
103-465. P.L.
104-188, excluding
10section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277,
and P.L.
11106-554, excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
12purposes at the same time as for federal purposes.
SB55-SSA1,745,2114
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
16December 31, 1993, and before January 1, 1995, means the federal Internal
17Revenue Code as amended to December 31, 1993, excluding sections 103, 104
, and
18110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and
1913215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465,
20P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
21of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206
and, P.L.
22105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
23indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
24100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
25(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
1101-73, 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, 13203 (d)
, and 13215
4of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
5section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
6104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
7106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue
8Code applies for Wisconsin purposes at the same time as for federal purposes.
9Amendments to the federal Internal Revenue Code enacted after
10December 31, 1993, do not apply to this paragraph with respect to taxable years
11beginning after December 31, 1993, and before January 1, 1995, except that
12changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
13103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
14section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 15and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 16and changes that indirectly affect the provisions applicable to this subchapter made
17by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
18104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
19104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
20sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
21as for federal purposes.
SB55-SSA1,747,223
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
25December 31, 1994, and before January 1, 1996, means the federal Internal
1Revenue Code as amended to December 31, 1994, excluding sections 103, 104
, and
2110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
3of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
41204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
5105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
6106-554, and as indirectly affected in the provisions applicable to this subchapter
7by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
8(2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
9100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
10102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
11102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
1213203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
13104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
14104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
15106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal Revenue
16Code applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal Internal Revenue Code enacted after
18December 31, 1994, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1994, and before January 1, 1996, except that
20changes to the Internal Revenue Code made 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 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
23and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
24to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
251311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
1105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554, apply for Wisconsin purposes at the same time as for federal purposes.
SB55-SSA1,748,94
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
6December 31, 1995, and before January 1, 1997, means the federal Internal
7Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
8110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
9of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
101311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
11P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165
12of P.L. 106-554, and as indirectly affected in the provisions applicable to this
13subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2)
14(B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008
15(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.
16101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
17102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1813174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
19104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
20104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, 21P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
22Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the federal Internal Revenue Code enacted after
24December 31, 1995, do not apply to this paragraph with respect to taxable years
25beginning after December 31, 1995, and before January 1, 1997, except that
1changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
21123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
3105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding
4sections 162 and 165 of P.L. 106-554, and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L.
104-188, excluding sections
61123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
7105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
9as for federal purposes.
SB55-SSA1,749,1311
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
12(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
13December 31, 1996, and before January 1, 1998, means the federal Internal
14Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
15110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
16103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
17and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277
and, P.L.
18106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 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.
105-206, P.L.
105-277 and, 3P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The
4Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
5purposes. Amendments to the federal Internal Revenue Code enacted after
6December 31, 1996, do not apply to this paragraph with respect to taxable years
7beginning after December 31, 1996, and before January 1, 1998, except that
8changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
9105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162
10and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
11to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 12P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
13for Wisconsin purposes at the same time as for federal purposes.
SB55-SSA1,750,1815
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
16(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
17December 31, 1997, and before January 1, 1999, means the federal Internal
18Revenue Code as amended to December 31, 1997, excluding sections 103, 104
, and
19110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
20103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
21and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36
and, P.L.
22106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
23106-573, and as indirectly affected in the provisions applicable to this subchapter
24by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d)
25(2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code
9applies for Wisconsin purposes at the same time as for federal purposes.
10Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
11do not apply to this paragraph with respect to taxable years beginning after
12December 31, 1997, and before January 1, 1999, except that changes to the Internal
13Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, 14P.L.
106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
15106-573 and changes that indirectly affect the provisions applicable to this
16subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
17106-170, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
18106-573 apply for Wisconsin purposes at the same time as for federal purposes.
SB55-SSA1,751,2220
71.22
(4) (n) 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, 1998, and before January 1, 2000, means the federal Internal
23Revenue Code as amended to December 31, 1998, excluding sections 103, 104
, and
24110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
25103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
1and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554,
2excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573, and as indirectly
3affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
4P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and
5823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
6101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
7103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
9103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
101123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
11104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
12106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and
13165 of P.L. 106-554, and P.L. 106-573. The Internal Revenue Code applies for
14Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 1998, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1998, and
17before January 1, 2000, except that changes to the Internal Revenue Code made by
18P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-554, excluding sections 162
19and 165 of P.L. 106-554, and P.L. 106-573 and changes that indirectly affect the
20provisions applicable to this subchapter made by P.L.
106-36 and, P.L.
106-170, P.L.
21106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and P.L.
22106-573 apply for Wisconsin purposes at the same time as for federal purposes.
SB55-SSA1,753,224
71.22
(4) (o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1999,
and before January 1, 2001, means the federal Internal Revenue
2Code as amended to December 31, 1999, excluding sections 103, 104
, and 110 of P.L.
3102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66 4and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, and as
5amended by P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and
6165 of P.L. 106-554, and P.L. 106-573, and as indirectly affected in the provisions
7applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
8sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 9and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
10101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
11102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
12(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
13103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
141311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
15105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
16P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
17106-554, and P.L. 106-573. The Internal Revenue Code applies for Wisconsin
18purposes at the same time as for federal purposes. Amendments to the federal
19Internal Revenue Code enacted after December 31, 1999, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1999
, and
21before January 1, 2001, except that changes to the Internal Revenue Code made by
22P.L. 106-200, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L.
23106-554, and P.L. 106-573 and changes that indirectly affect the provisions
24applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L. 106-554,
1excluding sections 162 and 165 of P.L. 106-554, and P.L. 106-573 apply for Wisconsin
2purposes at the same time as for federal purposes.
SB55-SSA1,753,234
71.22
(4) (p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g), and 71.42 (2), "Internal Revenue Code," for taxable years that begin after
6December 31, 2000, means the federal Internal Revenue Code as amended to
7December 31, 2000, excluding sections 103, 104, and 110 of P.L.
102-227, sections
813113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66 and sections 1123
9(b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and as indirectly affected
10in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
11100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823
12(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
13101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
14103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
15sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
16103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
171123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
18104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
19106-36, P.L.
106-170, P.L.
106-200, P.L.
106-230, P.L.
106-554, excluding sections
20162 and 165 of P.L.
106-554, and P.L.
106-573. The Internal Revenue Code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal Internal Revenue Code enacted after December 31, 2000, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 2000.
SB55-SSA1,755,2
171.22
(4m) (f) For taxable years that begin after December 31, 1992, and before
2January 1, 1994, "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, 1992, excluding sections 103, 104
, and
5110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101 (a) and
6(c) 1, 13113, 13150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
7104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
8105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
9indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
10100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
11101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113,
1313150, 13171, 13174
, and 13203 of P.L.
103-66, P.L.
103-465, P.L.
104-188,
14excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206
and, P.L.
105-277,
15and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554. The Internal
16Revenue Code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the Internal Revenue Code enacted after
18December 31, 1992, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1992, and before January 1, 1994, except that
20changes to the Internal Revenue Code made by P.L.
103-66, P.L.
103-465, P.L.
21104-188, excluding section 1311 of P.L.
104-188, P.L.
105-34, P.L.
105-206 and, P.L.
22105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and
23changes that indirectly affect the provisions applicable to this subchapter made by
24P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
25105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162
1and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
2purposes.
SB55-SSA1,756,94
71.22
(4m) (g) For taxable years that begin after December 31, 1993, and
5before January 1, 1995, "Internal Revenue Code", for corporations that are subject
6to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
7Internal Revenue Code as amended to December 31, 1993, excluding sections 103,
8104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
9(d)
, and 13215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
10103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
11section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 12and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
13and as indirectly affected in the provisions applicable to this subchapter by P.L.
1499-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
15101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
16102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
17(d), 13171 (d), 13174, 13203 (d)
, and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337,
18P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
19section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 20and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554.
21The Internal Revenue Code applies for Wisconsin purposes at the same time as for
22federal purposes. Amendments to the Internal Revenue Code enacted after
23December 31, 1993, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1993, and before January 1, 1995, except that
25changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
1103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
2section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 3and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, 4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
6104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
7104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, excluding
8sections 162 and 165 of P.L. 106-554, apply for Wisconsin purposes at the same time
9as for federal purposes.
SB55-SSA1,757,1311
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
12before January 1, 1996, "Internal Revenue Code", for corporations that are subject
13to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
14Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
15104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
1613203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding
17sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
18105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
19and 165 of P.L. 106-554, and as indirectly affected in the provisions applicable to this
20subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
21P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, 22and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
2313113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
24103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
251311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
1105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165 of P.L.
2106-554. The Internal Revenue Code applies for Wisconsin purposes at the same
3time as for federal purposes. Amendments to the Internal Revenue Code enacted
4after December 31, 1994, do not apply to this paragraph with respect to taxable years
5beginning after December 31, 1994, and before January 1, 1996, except that
6changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding
7sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
8105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
9and 165 of P.L. 106-554, and changes that indirectly affect the provisions applicable
10to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
111311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
12105-206 and, P.L.
105-277,
and P.L. 106-554, excluding sections 162 and 165 of P.L.
13106-554, apply for Wisconsin purposes at the same time as for federal purposes.
SB55-SSA1,758,1815
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
16January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax
17on unrelated business income under s. 71.26 (1) (a), means the federal Internal
18Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
19110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
20of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
211311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
22P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162 and 165
23of P.L. 106-554, and as indirectly affected in the provisions applicable to this
24subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
25P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
,
1and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
3103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
41204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, PL.
105-33, P.L.
5105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, excluding sections 162
6and 165 of P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes
7at the same time as for federal purposes. Amendments to the Internal Revenue Code
8enacted after December 31, 1995, do not apply to this paragraph with respect to
9taxable years beginning after December 31, 1995, and before January 1, 1997,
10except that changes to the Internal Revenue Code made by P.L.
104-188, excluding
11sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
13106-554, excluding sections 162 and 165 of P.L. 106-554, and changes that indirectly
14affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
15sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
16104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L.
17106-554, excluding sections 162 and 165 of P.L. 106-554, apply for Wisconsin
18purposes at the same time as for federal purposes.
SB55-SSA1,759,2020
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
21January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
22on unrelated business income under s. 71.26 (1) (a), means the federal Internal
23Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
24110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
25103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188
1and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, P.L.
2106-36, and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, and as
3indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
4100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
5101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
6102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
713174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
8104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
9of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206,
10P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections 162 and 165 of
11P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes at the
12same time as for federal purposes. Amendments to the Internal Revenue Code
13enacted after December 31, 1996, do not apply to this paragraph with respect to
14taxable years beginning after December 31, 1996, and before January 1, 1998,
15except that changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34,
16P.L.
105-206, P.L.
105-277 and, P.L.
106-36, and P.L. 106-554, excluding sections
17162 and 165 of P.L. 106-554, and changes that indirectly affect provisions applicable
18to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 19P.L.
106-36,
and P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, apply
20for Wisconsin purposes at the same time as for federal purposes.