Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of December 27, 2022: secs. 71.05, 71.07, 71.21, 71.26, 71.28 and 71.34,
Wis. Stats., and 26 U.S. CFR § 1.199-1.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.
Wisconsin Department of Revenue
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834