Corporations in general.

Plus the amount of credit computed under all of the following: a. Section 71.28 (1). b. Section 71.28 (3). c. Section 71.28 (4). e. Section 71.28 (5).

Minus, as provided under s. 71.28 (3) (c) 7., the amount of the credit under s. 71.28 (3) that the taxpayer added to income under this paragraph at the time that the taxpayer first claimed the credit.

Plus the amount of the credit computed under all of the following and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, limited liability company’s, or tax-option corporation’s income under s. 71.21 (4) or 71.34 (1k) (g): a. Section 71.28 (1dm). b. Section 71.28 (1dx). c. Section 71.28 (1dy). d. Section 71.28 (3g). e. Section 71.28 (3h). f. Section 71.28 (3n). g. Section 71.28 (3q). h. Section 71.28 (3t). i. Section 71.28 (3w). j. Section 71.28 (3wm). k. Section 71.28 (3y). L. Section 71.28 (5f). m. Section 71.28 (5g). n. Section 71.28 (5h). o. Section 71.28 (5i). p. Section 71.28 (5j). q. Section 71.28 (5k). r. Section 71.28 (5r). s. Section 71.28 (5rm). t. Section 71.28 (6n). te. Section 71.28 (8s). tm. Section 71.28 (8t). ts. Section 71.28 (8v). u. Section 71.28 (10). w. Section 71.28 (12).

Plus the amount of losses from the sale or other disposition of assets the gain from which would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus deductions, as computed under the Internal Revenue Code as modified under sub. (3).

Plus or minus, as appropriate, an amount equal to the difference between the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).

Plus the amount deducted or excluded under the Internal Revenue Code for interest expenses, rental expenses, intangible expenses, and management fees that are directly or indirectly paid, accrued, or incurred to, or in connection directly or indirectly with one or more direct or indirect transactions with, one or more related entities.

Minus the amount added to gross income under subd. 7., to the extent that the conditions under s. 71.80 (23) are satisfied.

Minus the amount added, pursuant to subd. 7. or s. 71.05 (6) (a) 24., 71.34 (1k) (j), or 71.45 (2) (a) 16., to the federal income of a related entity that paid interest expenses, rental expenses, intangible expenses, or management fees to the corporation, to the extent that the related entity could not offset such amount with the deduction allowable under subd. 8. or s. 71.05 (6) (b) 45., 71.34 (1k) (k), or 71.45 (2) (a) 17.

Plus the amount computed under s. 71.28 (5n) in the previous taxable year that is not included in federal taxable income.