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us-wi/regulation/tax/2 — Wisconsin Administrative Code Chapter Tax 2: Income Taxation, Returns, Records and Gross Income · Axiom
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Tax
Wisconsin Administrative Code Chapter Tax 2: Income Taxation, Returns, Records and Gross Income
54 sections
2.01
2.01 Residence. Individuals claiming a change of
2.02
2.02 Reciprocity. (1) PURPOSE. This section ex-
2.03
2.03 Corporation returns. (1) FORMS. The de-
2.04
2.04 Information returns and wage statements.
2.07
2.07 Earned income tax credit. (1) CRITERIA
2.08
2.08 Returns of persons other than corpora-
2.085
2.085 Claim for refund on behalf of a deceased
2.09
2.09 Reproduction of franchise or income tax
2.10
2.10 Copies of federal returns, statements,
2.105
2.105 Notice by taxpayer of federal audit ad-
2.11
2.11 Credit for sales and use tax paid on fuel
2.12
2.12 Claims for refund and other amended re-
2.30
2.30 Property located outside Wisconsin —
2.31
2.31 Compensation received by nonresident
2.32
2.32 Economic development surcharge —
2.39
2.39 Apportionment method. (1) GENERAL. Ex-
2.41
2.41 Separate accounting method. (1) When
2.44
2.44 Permission to change basis of allocation.
2.45
2.45 Apportionment in special cases. When the
2.46
2.46 Apportionment of apportionable income
2.465
2.465 Apportionment of apportionable income
2.47
2.47 Apportionment of apportionable income
2.475
2.475 Apportionment of apportionable income
2.48
2.48 Apportionment of apportionable income
2.49
2.49 Apportionment of apportionable income
2.495
2.495 Apportionment of apportionable income
2.50
2.50 Apportionment of apportionable income
2.502
2.502 Apportionment of apportionable income
2.505
2.505 Apportionment of apportionable income
2.60
2.60 Definitions relating to combined report-
2.61
2.61 Combined reporting. (1) SCOPE. Section
2.62
2.62 Unitary business. (1) SCOPE. Section 71.255
2.63
2.63 Controlled group election. (1) SCOPE. Sec-
2.64
2.64 Alternative apportionment for combined
2.65
2.65 Designated agent of combined group. (1)
2.66
2.66 Combined estimated tax payments. (1)
2.67
2.67 Combined returns. (1) SCOPE. This section
2.82
2.82 Nexus. (1) BACKGROUND AND SCOPE. (a) Ev-
2.85
2.85 Penalty for failure to produce records un-
2.87
2.87 Reduction of delinquent interest rate un-
2.88
2.88 Interest rates. (1) INTEREST ON UNPAID
2.89
2.89 Estimated tax requirements for short tax-
2.90
2.90 Withholding; wages. (1) The term XwagesY
2.91
2.91 Withholding; fiscal year taxpayers. (1)
2.92
2.92 Withholding tax exemptions. (1) An em-
2.93
2.93 Withholding from wages of a deceased
2.935
2.935 Reduction of delinquent interest rate un-
2.94
2.94 Tax-sheltered annuities. (1) GENERAL. (a)
2.95
2.95 Reporting of installment sales by natural
2.955
2.955 Credit for taxes paid to other states. (1)
2.957
2.957 Relocated business credit or deduction.
2.96
2.96 Extensions of time to file corporation
2.98
2.98 Disaster area losses. (1) (a) Hurricanes,
2.986
2.986 Registration of a business under s. 73.03
