SB44-SSA1-SA79,1,124 71.01 (5p) "Intangible expenses and costs" includes expenses, losses, and costs
5for, related to, or directly or indirectly in connection with the direct or indirect
6acquisition of, use of, maintenance or management of, ownership of, sale of, exchange
7of, or any other direct or indirect disposition of intangible property to the extent that
8such expenses, losses, and costs are allowed as deductions or costs to determine
9federal taxable income under the Internal Revenue Code. For purposes of this
10subsection, "expenses, losses, and costs" include losses related to or incurred directly
11or indirectly in connection with discounting transactions; royalty, patent, technical,
12and copyright fees; licensing fees; and other similar expenses and costs.".

SB44-SSA1-SA79,2,53 71.01 (9b) "Related entity" means any person related to a taxpayer as provided
4under section 267, 318, or 1563 (a) (3) of the Internal Revenue Code during all or a
5portion of the taxpayer's taxable year.

SB44-SSA1-SA79,2,117 71.05 (6) (a) 21. Any amount deducted or excluded under the Internal Revenue
8Code for management and service fees, interest expenses and costs, intangible
9expenses and costs, and any other expenses and costs directly or indirectly paid,
10accrued, or incurred to, or in connection directly or indirectly with one or more direct
11or indirect transactions with, one or more related entities.".

SB44-SSA1-SA79,2,2214 71.22 (3m) "Intangible expenses and costs" includes expenses, losses, and costs
15for, related to, or directly or indirectly in connection with the direct or indirect
16acquisition of, use of, maintenance or management of, ownership of, sale of, exchange
17of, or any other direct or indirect disposition of intangible property to the extent that
18such expenses, losses, and costs are allowed as deductions or costs to determine
19federal taxable income under the Internal Revenue Code. For purposes of this
20subsection, "expenses, losses, and costs" include losses related to or incurred directly
21or indirectly in connection with discounting transactions; royalty, patent, technical,
22and copyright fees; licensing fees; and other similar expenses and costs.".

SB44-SSA1-SA79,3,3

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171.22 (9b) "Related entity" means any person related to a taxpayer as provided
2under section 267, 318, or 1563 (a) (3) of the Internal Revenue Code during all or a
3portion of the taxpayer's taxable year.

SB44-SSA1-SA79,3,86 71.26 (2) (a) Corporations in general. (intro.) The "net income" of a corporation
7means the gross income as computed under the Internal Revenue Code as modified
8under sub. (3) minus and modified as follows:

SB44-SSA1-SA79,3,9 91. Minus the amount of recapture under s. 71.28 (1di) plus.

SB44-SSA1-SA79,3,10 102. Plus the amount of credit computed under s. 71.28 (1), (3), (4), and (5) plus.

SB44-SSA1-SA79,3,15 113. Plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di),
12(1dj), (1dL), (1dm), (1ds), (1dx), and (3g) and not passed through by a partnership,
13limited liability company, or tax-option corporation that has added that amount to
14the partnership's, limited liability company's, or tax-option corporation's income
15under s. 71.21 (4) or 71.34 (1) (g) plus.

SB44-SSA1-SA79,3,19 164. Plus the amount of losses from the sale or other disposition of assets the gain
17from which would be wholly exempt income, as defined in sub. (3) (L), if the assets
18were sold or otherwise disposed of at a gain and minus deductions, as computed
19under the Internal Revenue Code as modified under sub. (3), plus.

SB44-SSA1-SA79,3,23 205. Plus or minus, as appropriate, an amount equal to the difference between
21the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or
22otherwise disposed of in a taxable transaction during the taxable year, except as
23provided in par. (b) and s. 71.45 (2) and (5).

SB44-SSA1-SA79,4,5

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171.26 (2) (a) 6. Plus any amount deducted or excluded under the Internal
2Revenue Code for management and service fees, interest expenses and costs,
3intangible expenses and costs, and any other expenses and costs directly or indirectly
4paid, accrued, or incurred to, or in connection directly or indirectly with one or more
5direct or indirect transactions with, one or more related entities.".

SB44-SSA1-SA79,4,138 71.34 (1) (j) An addition shall be made for any amount deducted or excluded
9under the Internal Revenue Code for management and service fees, interest
10expenses and costs, intangible expenses and costs, and any other expenses and costs
11directly or indirectly paid, accrued, or incurred to, or in connection directly or
12indirectly with one or more direct or indirect transactions with, one or more related
13entities.".

SB44-SSA1-SA79,4,2416 71.42 (1p) "Intangible expenses and costs" includes expenses, losses, and costs
17for, related to, or directly or indirectly in connection with the direct or indirect
18acquisition of, use of, maintenance or management of, ownership of, sale of, exchange
19of, or any other direct or indirect disposition of intangible property to the extent that
20such expenses, losses, and costs are allowed as deductions or costs to determine
21federal taxable income under the Internal Revenue Code. For purposes of this
22subsection, "expenses, losses, and costs" include losses related to or incurred directly
23or indirectly in connection with discounting transactions; royalty, patent, technical,
24and copyright fees; licensing fees; and other similar expenses and costs.".

SB44-SSA1-SA79,5,53 71.42 (4m) "Related entity" means any person related to a taxpayer as provided
4under section 267, 318, or 1563 (a) (3) of the Internal Revenue Code during all or a
5portion of the taxpayer's taxable year.

SB44-SSA1-SA79,5,127 71.45 (2) (a) 16. By adding to federal taxable income any amount deducted or
8excluded under the Internal Revenue Code for management and service fees,
9interest expenses and costs, intangible expenses and costs, and any other expenses
10and costs directly or indirectly paid, accrued, or incurred to, or in connection directly
11or indirectly with one or more direct or indirect transactions with, one or more
12related entities.".