{"data":{"id":"us-wi/wis.-stat.-71.195","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.195","heading":"Definition.","body":"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).","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER III PARTNERSHIPS AND LIMITED LIABILITY COMPANIES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.195","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":"c8d0ac88c2481499044f791ade42dae993a97b9ad752bd7c219d618ac26a5ed7","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.19","next":"us-wi/wis.-stat.-71.20"},"notice":"GroundRules: Original legal text. Not legal advice."}