Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of October 17, 2019: Sections 71.02, 71.20 and 71.22, Wis. Stats., and secs. Tax 2.03 and 2.08, Wis. Adm. Code, 26 U.S. Code § 7701, and 26 CFR § 301.7701-3.
Laws enacted and in effect after October 17, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 17, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.