There Is a Newer Version of the Wisconsin Statutes & Annotations
  1. 2025 Wis. Stat. & Ann.
  2. 2024 Wis. Stat. & Ann.
  3. 2023 Wis. Stat. & Ann.
  4. 2012 Wis. Stat. & Ann. (here)
  5. View All Versions
View Our Newest Version Here

2012 Wisconsin Statutes & Annotations
71. Income and franchise taxes for state and local revenues.
71.195 Definition.


WI Stat § 71.195 (2012 through Act 45) What's This?

71.195  Definition. In this subchapter, "partnership" includes limited liability companies and other entities that are treated as partnerships under the Internal Revenue Code, and "partnership" does not include publicly traded partnerships treated as corporations under s. 71.22 (1k).

History: 1997 a. 27; 2005 a. 25.

Disclaimer: These codes may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.