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Code · Wisconsin · Chapter 71 — Income and franchise taxes for state and local revenues

71.195 Definition.

39 words·~1 min read·/wi/chapter-71/71-195

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71.195 Definition. In this subchapter, “partnership” includes limited liability companies and other entities that are treated as partnerships under the Internal Revenue Code, and “partnership” does not include publicly traded partnerships treated as corporations under s. 71.22
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