Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of December 17, 2019: Sections 71.24 and 71.81, Wis. Stats., secs. Tax 2.03 and 2.67, Wis. Adm. Code, and 26 U.S. Code §§ 6111 and 6112.
Laws enacted and in effect after December 17, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 17, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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.
FOR QUESTIONS OR COMMENTS CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Tax Shelters Program
PO Box 8958
Madison, WI 53708-8958
Phone: (608) 266-2772
Fax: (608) 267-0834
Email additional questions to