{"data":{"id":"us-wi/wis.-stat.-71.33","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.33","heading":"Intent.","body":"It is the intent of this subchapter and other subchapters relating to the treatment of tax-option corporations and their shareholders to prevent the double inclusion or omission of any item of income, deduction or basis.","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER V TAX-OPTION CORPORATIONS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.33","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":"5e0a6e170a42553868911ca4269c98270fa5d4c8da8405d7d8b60f3eac0ce2e1","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.32","next":"us-wi/wis.-stat.-71.34"},"notice":"GroundRules: Original legal text. Not legal advice."}