Tax 1.001 History
History: Cr.
Register, February, 1978, No. 266, eff. 3-1-78; am. (intro.),
Register, September, 1983, No. 333, eff. 10-1-83; am. (intro.),
Register, July, 1989, No. 403, eff. 8-1-89.
Tax 1.06
Tax 1.06
Application of federal income tax regulations. To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, or Wisconsin income or franchise tax of any natural person, fiduciary or corporation, including tax-option (S) corporations, any United States treasury regulation interpreting the provision shall be deemed a tax rule of the Wisconsin Administrative Code.