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Wisconsin Statutes (Last Updated: January 10, 2017) |
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Chapter 71. Income And Franchise Taxes For State And Local Revenues |
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SubChapter III. PARTNERSHIPS AND LIMITED LIABILITY COMPANIES |
Section 71.195. Definition.
Latest version.
- 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) .
1997 a. 27
;
2005 a. 25
.