{"data":{"id":"us-wi/wis.-stat.-71.275","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.275","heading":"Rate changes.","body":"If a rate under s. 71.27 changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section 15 of the internal revenue code.","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER IV TAXATION OF CORPORATIONS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.275","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:36Z","sha256":"7dadedb64fcd8fb1d3e6455a17c8092b053b58933e089d9ddd80e557c7ece5e5","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.27","next":"us-wi/wis.-stat.-71.28"},"notice":"GroundRules: Original legal text. Not legal advice."}