Wisconsin Administrative Code
Department of Revenue
Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income
- Section Tax 2.01 - Residence
- Section Tax 2.02 - Reciprocity
- Section Tax 2.03 - Corporation returns
- Section Tax 2.04 - Information returns and wage statements
- Section Tax 2.05
- Section Tax 2.07 - Earned income tax credit
- Section Tax 2.08 - Returns of persons other than corporations
- Section Tax 2.085 - Claim for refund on behalf of a deceased taxpayer
- Section Tax 2.09 - Reproduction of franchise or income tax forms
- Section Tax 2.10 - Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin return
- Section Tax 2.105 - Notice by taxpayer of federal audit adjustments and amended returns
- Section Tax 2.11 - Credit for sales and use tax paid on fuel and electricity
- Section Tax 2.12 - Claims for refund and other amended returns
- Section Tax 2.30 - Property located outside Wisconsin - depreciation and sale
- Section Tax 2.31 - Compensation received by nonresident members of professional athletic teams
- Section Tax 2.32 - Economic development surcharge - gross receipts defined
- Section Tax 2.39 - Apportionment method
- Section Tax 2.395
- Section Tax 2.41 - Separate accounting method
- Section Tax 2.44 - Permission to change basis of allocation
- Section Tax 2.45 - Apportionment in special cases
- Section Tax 2.46 - Apportionment of apportionable income of interstate air carriers
- Section Tax 2.465 - Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier
- Section Tax 2.47 - Apportionment of apportionable income of interstate motor carriers
- Section Tax 2.475 - Apportionment of apportionable income of interstate railroads and car line companies
- Section Tax 2.48 - Apportionment of apportionable income of interstate pipeline companies
- Section Tax 2.49 - Apportionment of apportionable income of interstate financial institutions
- Section Tax 2.495 - Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters
- Section Tax 2.50 - Apportionment of apportionable income of interstate public utilities
- Section Tax 2.502 - Apportionment of apportionable income of interstate telecommunications companies
- Section Tax 2.505 - Apportionment of apportionable income of interstate professional sports clubs
- Section Tax 2.60 - Definitions relating to combined reporting
- Section Tax 2.61 - Combined reporting
- Section Tax 2.62 - Unitary business
- Section Tax 2.63 - Controlled group election
- Section Tax 2.64 - Alternative apportionment for combined groups including specialized industries
- Section Tax 2.65 - Designated agent of combined group
- Section Tax 2.66 - Combined estimated tax payments
- Section Tax 2.67 - Combined returns
- Section Tax 2.82 - Nexus
- Section Tax 2.85 - Penalty for failure to produce records under s. 71.80 (9m), Stats
- Section Tax 2.87 - Reduction of delinquent interest rate under s. 71.82 (2) (b), Stats
- Section Tax 2.88 - Interest rates
- Section Tax 2.89 - Estimated tax requirements for short taxable years
- Section Tax 2.90 - Withholding; wages
- Section Tax 2.91 - Withholding; fiscal year taxpayers
- Section Tax 2.92 - Withholding tax exemptions
- Section Tax 2.93 - Withholding from wages of a deceased employee and from death benefit payments
- Section Tax 2.935 - Reduction of delinquent interest rate under s. 71.82 (2) (d), Stats
- Section Tax 2.94 - Tax-sheltered annuities
- Section Tax 2.95 - Reporting of installment sales by natural persons and fiduciaries
- Section Tax 2.955 - Credit for taxes paid to other states
- Section Tax 2.956
- Section Tax 2.957 - Relocated business credit or deduction
- Section Tax 2.96 - Extensions of time to file corporation franchise or income tax returns
- Section Tax 2.98 - Disaster area losses
- Section Tax 2.986 - Registration of a business under s 73.03 (69), Stats
- Section Tax 2.99
Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
