{"data":{"id":"us-wi/wis.-stat.-71.122","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.122","heading":"Definition.","body":"In this subchapter, “Wisconsin taxable income” means federal taxable income, as defined in s. 71.01 (4), as modified under s. 71.05 (6) to (12), (19) and (20).","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER II SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.122","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:35Z","sha256":"e23552a6cd61ade910614d5dc4f2b40dc1780b09527017fbf0211b9ae1c9d407","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.12","next":"us-wi/wis.-stat.-71.125"},"notice":"GroundRules: Original legal text. Not legal advice."}