{"data":{"id":"us-wi/wis.-stat.-71.15","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.15","heading":"Income computation.","body":"The standard deduction shall not be allowed in computing the taxable income of an estate, a trust or a common trust fund.","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/71.15","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":"6bdf179a644ce22af26f54626c781df35ff82e742c835b9fe7d5fd6ccb60cd98","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.14","next":"us-wi/wis.-stat.-71.16"},"notice":"GroundRules: Original legal text. Not legal advice."}