For purposes of s. 71.05 (6) (a) 24. and (b) 46., “intangible expenses” include the following, to the extent that the amounts would otherwise be deductible in computing Wisconsin adjusted gross income:
(a)#
Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
(b)#
Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
(c)#
Royalty, patent, technical, and copyright fees.
(d)#
Licensing fees.
(e)#
Other similar expenses, losses, and costs.