72.005 Purpose.
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/wi/chapter-72/72-005A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
72.005 Purpose. The purpose of this chapter is to obtain for Wisconsin the benefit of the maximum credit allowable upon the United States estate tax, to the full extent that this state may be entitled, by imposing this tax. This chapter is to be liberally construed to effect this purpose.