{"data":{"id":"us-wi/wis.-stat.-223.057","jurisdiction":"us-wi","citation":"Wis. Stat. § 223.057","heading":"Taxation of common trust funds.","body":"No common trust fund established under s. 223.055 or 223.056 shall be subject to taxation as a corporation, association, partnership, limited liability company or individual, but it shall be a fiduciary within subch. II of ch. 71. All income of such trust and all capital gains and losses shall be income received or loss realized to the fiduciary account holding a participation in such common trust fund in accordance with its participation.","path":["Chs. 178-226, Partnerships and Corporations; Transportation; Utilities; Banks; Savings Associations","Chapter 223 Trust Company Banks And Other Fiduciaries","SUBCHAPTER I TRUST COMPANY BANKS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/223.057","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:01:08Z","sha256":"e3a10ae411dbc16baaa3dc9df89979e7ca3846a85bb643887d77693fc0bd8b6d","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-223.056","next":"us-wi/wis.-stat.-223.06"},"notice":"GroundRules: Original legal text. Not legal advice."}