GroundRules
Wis. Stat. § 71.195: Definition.
Where this section sits in the code
- Chs. 70-79, Taxation
- Chapter 71 Income And Franchise Taxes For State And Local Revenues
- SUBCHAPTER III PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
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).
Collected 2026-09-05T12:00:35Z. Source file · JSON