https://library.partnertax.ai/us-wi/regs/ 2026-05-12 https://library.partnertax.ai/us-wi/regs/tax-1.001 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. https://library.partnertax.ai/us-wi/regs/tax-1.01 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. https://library.partnertax.ai/us-wi/regs/tax-1.06 1-2-56 ; am. Register, September, 1964, No. 105 , eff. 10-1-64; am. Register, February, 1975, No. 230 , eff. 3-1-75; am. Register, September, 1983, No. 333 , eff. 10-1-83. https://library.partnertax.ai/us-wi/regs/tax-1.10 1-2-56 ; am. Register, September, 1964, No. 105 , eff. 10-1-64; am. Register, February, 1975, No. 230 , eff. 3-1-75; am. Register, September, 1983, No. 333 , eff. 10-1-83. https://library.partnertax.ai/us-wi/regs/tax-1.11 1-2-56 ; am. Register, September, 1964, No. 105 , eff. 10-1-64; am. Register, February, 1975, No. 230 , eff. 3-1-75; am. Register, September, 1983, No. 333 , eff. 10-1-83. https://library.partnertax.ai/us-wi/regs/tax-1.12 Cr. Register, August, 1975, No. 236 , eff. 9-1-75; am. (4) and cr. (5), Register, January, 1976, No. 241 , eff. 2-1-76; emerg. cr. (9), eff. 12-31-78; am. (1) (intro.) and (a) and (2), r. (1) (b), renum. (1) (c) to be (1) (b) and am., renum. (3) to (5) to be (6) to (8) and am. (7) and (8), cr. (3) to (5), Register, January, 1979, No. 277 , eff. 2-1-79; cr. (9), Register, March, 1979, No. 279 , eff. 4-1-79; am. (1) (intro.) and (b), (4) (a), r. (9), Register, July, 1981, No. 307 , eff. 8-1-81; am https://library.partnertax.ai/us-wi/regs/tax-1.13 Cr. Register, September, 1999, No. 525 , eff. 10-1-99; CR 04-049 : am. (4) (a) (intro.), cr. (4) (a) 12. Register April 2005 No. 592 , eff. 5-1-05; emerg. cr. (3) (fm) and (4) (a) 13., am. (4) (a) (intro.) and (7) (a) 2., eff. 12-28-05; CR 06-001 : cr. (3) (fm) and (4) (a) 13., am. (4) (a) (intro.) and (7) (a) 2. Register June 2006 No. 606 , eff. 7-1-06; CR 07-027 : am. (1), (2), (3) (g), (4) (a) (intro.), (b) and (7) (intro.), cr. (4) (a) 14., Register October 2007 No. 622 , eff. 11-1-07; CR 10 https://library.partnertax.ai/us-wi/regs/tax-1.14 Cr. Register, September, 1999, No. 525 , eff. 10-1-99; CR 04-049 : am. (4) (a) (intro.), cr. (4) (a) 12. Register April 2005 No. 592 , eff. 5-1-05; emerg. cr. (3) (fm) and (4) (a) 13., am. (4) (a) (intro.) and (7) (a) 2., eff. 12-28-05; CR 06-001 : cr. (3) (fm) and (4) (a) 13., am. (4) (a) (intro.) and (7) (a) 2. Register June 2006 No. 606 , eff. 7-1-06; CR 07-027 : am. (1), (2), (3) (g), (4) (a) (intro.), (b) and (7) (intro.), cr. (4) (a) 14., Register October 2007 No. 622 , eff. 11-1-07; CR 10 https://library.partnertax.ai/us-wi/regs/tax-1.15 Cr. Register, February, 1978, No. 266 , eff. 3-1-78; am. (1) (b), Register, September, 1983, No. 333 , eff. 10-1-83; am. (1) (a) 1. and (b), (3) (a) and (4), Register, July, 1987, No. 379 , eff. 8-1-87; am. (1) (a) 2. and (b), (2) (b), (3) (a) and (4) (b), Register, February, 1990, No. 410 , eff. 3-1-90; CR 10-095 : cr. (1) (c), am. (4) (a) Register November 2010 No. 659 , eff. 12-1-10; CR 17-019 : am. (1) (b), (4) (b), Register June 2018 No. 750 eff. 7-1-18; CR 19-141 : am. (1) (b), r. (3) (a), https://library.partnertax.ai/us-wi/regs/tax-1.16 1-2-56 ; am. Register, February, 1975, No. 230 , eff. 3-1-75; am. Register, July, 1978, No. 271 , eff. 8-1-78; renum. (1) and (2) to be (2) and (3) and am., cr. (1) and (4), (5) and (6) renum. from Tax 3.92 and 3.93 and am., Register, June, 1990, No. 414 , eff. 7-1-90; CR 02-033 : renum. from Tax 3.91 and am. Register October 2002 No. 562 , eff. 11-1-02; CR 10-095 : cr. (7) Register November 2010 No. 659 , eff. 12-1-10. https://library.partnertax.ai/us-wi/regs/tax-1.18 CR 06-087 : cr. Register November 2006 No. 611 , eff. 12-1-06; CR 16-046 : am. (title), (1), r. and recr. (2) to (4), am. (5) (intro.) Register January 2018 No. 745 , eff. 2-1-18. https://library.partnertax.ai/us-wi/regs/tax-2.01 1-2-56 ; r. (1); renum. (2) to be (1); renum. (3) to be (2) and am., Register, September, 1964, No. 105 , eff. 10-1-64; am. Register, February, 1975, No. 230 , eff. 3-1-75; r. (1), renum. (2) and am., Register, July, 1987, No. 379 , eff. 8-1-87; am. Register, February, 1990, No. 410 , eff. 3-1-90; CR 19-141 : am. Register September 2020 No. 777 , eff. 10-1-20. https://library.partnertax.ai/us-wi/regs/tax-2.02 1-2-56 ; r. (1); renum. (2) to be (1); renum. (3) to be (2) and am., Register, September, 1964, No. 105 , eff. 10-1-64; am. Register, February, 1975, No. 230 , eff. 3-1-75; r. (1), renum. (2) and am., Register, July, 1987, No. 379 , eff. 8-1-87; am. Register, February, 1990, No. 410 , eff. 3-1-90; CR 19-141 : am. Register September 2020 No. 777 , eff. 10-1-20. https://library.partnertax.ai/us-wi/regs/tax-2.03 Cr. Register, April 1978, No. 268 , eff. 5-1-78; r. and recr., Register, March, 1991, No. 423 , eff. 4-1-91; am. (3) (a) (intro.), 1., (4) (a) 1. to 4., (b) (intro.), (5) (a), (6) (b), (7) and (8), r. (4) (b) 1. and 2. and (9), renum. (10) to (13) to be (9) to (12) and am. (10) (a), (b), (11) (a) and (12), Register, April, 1993, No. 448 , eff. 5-1-93; CR 17-019 : r. (4) (a) 4., (9), am. (10) (a), r. (10) (b), Register June 2018 No. 750 eff. 7-1-18; correction in (5) (a) made under s. 13.92 (4) ( https://library.partnertax.ai/us-wi/regs/tax-2.04 Cr. Register, April 1978, No. 268 , eff. 5-1-78; r. and recr., Register, March, 1991, No. 423 , eff. 4-1-91; am. (3) (a) (intro.), 1., (4) (a) 1. to 4., (b) (intro.), (5) (a), (6) (b), (7) and (8), r. (4) (b) 1. and 2. and (9), renum. (10) to (13) to be (9) to (12) and am. (10) (a), (b), (11) (a) and (12), Register, April, 1993, No. 448 , eff. 5-1-93; CR 17-019 : r. (4) (a) 4., (9), am. (10) (a), r. (10) (b), Register June 2018 No. 750 eff. 7-1-18; correction in (5) (a) made under s. 13.92 (4) ( https://library.partnertax.ai/us-wi/regs/tax-2.07 1-2-56 ; am. Register, September, 1964, No. 105 , eff. 10-1-64, am. Register, February, 1975, No. 230 , eff. 3-1-75; am. Register, September, 1977, No. 261 , eff. 10-1-77; am. (1), (3), (4) and (6), cr. (7), Register, September, 1983, No. 333 , eff. 10-1-83; r. and recr. Register, June, 1990, No. 414 , eff. 7-1-90; r. and recr., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (1) and (2) (d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8), eff. 12-28-05; CR 06-001 : am. (1) and (2) https://library.partnertax.ai/us-wi/regs/tax-2.08 1-2-56 ; am. Register, September, 1964, No. 105 , eff. 10-1-64, am. Register, February, 1975, No. 230 , eff. 3-1-75; am. Register, September, 1977, No. 261 , eff. 10-1-77; am. (1), (3), (4) and (6), cr. (7), Register, September, 1983, No. 333 , eff. 10-1-83; r. and recr. Register, June, 1990, No. 414 , eff. 7-1-90; r. and recr., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (1) and (2) (d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8), eff. 12-28-05; CR 06-001 : am. (1) and (2) https://library.partnertax.ai/us-wi/regs/tax-2.09 1-2-56 ; am. Register, February, 1958, No. 26 , eff. 3-1-58; am. Register, February, 1960, No. 50 , eff. 3-1-60; am. Register, September, 1964, No. 105 , eff. 10-1-64; r. and recr., Register, March, 1966, No. 123 , eff. 4-1-66; am. Register, February, 1975, No. 230 , eff. 3-1-75; am. (1), Register, November, 1977, No. 263 , eff. 12-1-77; am. (3), Register, February, 1978, No. 266 , eff. 3-1-78; am. (1) (a) and (b), (2) and (3), renum. (1) (c) and (d) to be (1) (k) and (l) and am., cr. (1) (c) to https://library.partnertax.ai/us-wi/regs/tax-2.10 1-2-56 ; am. Register, February, 1958, No. 26 , eff. 3-1-58; am. Register, February, 1960, No. 50 , eff. 3-1-60; am. Register, September, 1964, No. 105 , eff. 10-1-64; r. and recr., Register, March, 1966, No. 123 , eff. 4-1-66; am. Register, February, 1975, No. 230 , eff. 3-1-75; am. (1), Register, November, 1977, No. 263 , eff. 12-1-77; am. (3), Register, February, 1978, No. 266 , eff. 3-1-78; am. (1) (a) and (b), (2) and (3), renum. (1) (c) and (d) to be (1) (k) and (l) and am., cr. (1) (c) to https://library.partnertax.ai/us-wi/regs/tax-2.11 Cr. Register, January, 1979, No. 277 , eff. 2-1-79; correction in (3) (a) 1. a. made under s. 13.93 (2m) (b) 4., Stats., Register, July, 1987, No. 379 ; r. (2), (4) and (5) (d); renum. (1), (3), (5) (a) to (c) and (6) to be (2), (4), (6) and (7) and am. (2), (4) (a) 1.b., c. and e, (b), (6) (a) to (c) and (7), cr. (1), (3) and (5), Register, February, 1990, No. 410 , eff. 3-1-90; r. and recr. Register, May, 1996, No. 485 , eff. 6-1-96; CR 10-095 : am. (1), (2), (3), (4) (a) (intro.), 2., 3., (b) https://library.partnertax.ai/us-wi/regs/tax-2.12 Cr. Register, January, 1979, No. 277 , eff. 2-1-79; correction in (3) (a) 1. a. made under s. 13.93 (2m) (b) 4., Stats., Register, July, 1987, No. 379 ; r. (2), (4) and (5) (d); renum. (1), (3), (5) (a) to (c) and (6) to be (2), (4), (6) and (7) and am. (2), (4) (a) 1.b., c. and e, (b), (6) (a) to (c) and (7), cr. (1), (3) and (5), Register, February, 1990, No. 410 , eff. 3-1-90; r. and recr. Register, May, 1996, No. 485 , eff. 6-1-96; CR 10-095 : am. (1), (2), (3), (4) (a) (intro.), 2., 3., (b) https://library.partnertax.ai/us-wi/regs/tax-2.30 Cr. Register, August, 1976, No. 248 , eff. 9-1-76; am. (1) (a), Register, September, 1983, No. 333 , eff. 10-1-83; am, (1) (a) and (b), r. and recr. (1) (c) and (2), Register, February, 1990, No. 410 , eff. 3-1-90; r. and recr. Register, May, 1996, No. 485 , eff. 6-1-96; CR 02-033 :am. (1), (3) (a), (b), (c) and (e), (4) (b) 1., 2., 4., 5., and (6) (b) to (d), r. and recr. (2), (4) (b) 3., and (5) (a), renum. and am. (5) (b) to be (5) (c), cr. (5) (b) and (d), Register October 2002 No. 562 , eff https://library.partnertax.ai/us-wi/regs/tax-2.31 Cr. Register, August, 1976, No. 248 , eff. 9-1-76; am. (1) (a), Register, September, 1983, No. 333 , eff. 10-1-83; am, (1) (a) and (b), r. and recr. (1) (c) and (2), Register, February, 1990, No. 410 , eff. 3-1-90; r. and recr. Register, May, 1996, No. 485 , eff. 6-1-96; CR 02-033 :am. (1), (3) (a), (b), (c) and (e), (4) (b) 1., 2., 4., 5., and (6) (b) to (d), r. and recr. (2), (4) (b) 3., and (5) (a), renum. and am. (5) (b) to be (5) (c), cr. (5) (b) and (d), Register October 2002 No. 562 , eff https://library.partnertax.ai/us-wi/regs/tax-2.32 Cr. Register, May, 1996, No. 485 , eff. 6-1-96. https://library.partnertax.ai/us-wi/regs/tax-2.39 Cr. Register, August, 2000, No. 536 , eff. 9-1-00; CR 10-095 : am. (2) (g) (intro.), cr. (3) Register November 2010 No. 659 , eff. 12-1-10; CR 12-011 : am. (title), (1), (2) (a) 1., (d), 1., 3. to 6., (e) 1., (g) 1., 2., (h) 1., (3) Register July 2012 No. 679 , eff. 8-1-12; CR 14-005 : r. (2) (e) to (h) Register August 2014 No. 704 , eff. 9-1-14; CR 19-141 : am. (2) (a) 1. to 6., (b) 1. to 8., (c) 1. to 6., (d) 1. to 6. Register September 2020 No. 777 , eff. 10-1-20. https://library.partnertax.ai/us-wi/regs/tax-2.41 Cr. Register, August, 1973, No. 212 , eff. 9-1-73; cr. (1m); r. and recr. (5) (f) 5., Register, November, 1973, No. 215 ; eff. 12-1-73; cr. (intro.), Register, January, 1978, No. 265 , eff. 2-1-78; r. and recr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (f), (4) (c), (cm) 2. a. and (f), r. (6) (b) 2. b., renum. (6) (b) 2. c. to be (6) (b) 2. b., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (3) (a) (intro.), eff. 9-19-98; am. (3) (a) (intro.), Register, March, 1999, No. 519 , https://library.partnertax.ai/us-wi/regs/tax-2.44 Cr. Register, August, 1973, No. 212 , eff. 9-1-73; cr. (1m); r. and recr. (5) (f) 5., Register, November, 1973, No. 215 ; eff. 12-1-73; cr. (intro.), Register, January, 1978, No. 265 , eff. 2-1-78; r. and recr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (f), (4) (c), (cm) 2. a. and (f), r. (6) (b) 2. b., renum. (6) (b) 2. c. to be (6) (b) 2. b., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (3) (a) (intro.), eff. 9-19-98; am. (3) (a) (intro.), Register, March, 1999, No. 519 , https://library.partnertax.ai/us-wi/regs/tax-2.45 Cr. Register, August, 1973, No. 212 , eff. 9-1-73; cr. (1m); r. and recr. (5) (f) 5., Register, November, 1973, No. 215 ; eff. 12-1-73; cr. (intro.), Register, January, 1978, No. 265 , eff. 2-1-78; r. and recr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (f), (4) (c), (cm) 2. a. and (f), r. (6) (b) 2. b., renum. (6) (b) 2. c. to be (6) (b) 2. b., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (3) (a) (intro.), eff. 9-19-98; am. (3) (a) (intro.), Register, March, 1999, No. 519 , https://library.partnertax.ai/us-wi/regs/tax-2.46 Cr. Register, August, 1973, No. 212 , eff. 9-1-73; cr. (1m); r. and recr. (5) (f) 5., Register, November, 1973, No. 215 ; eff. 12-1-73; cr. (intro.), Register, January, 1978, No. 265 , eff. 2-1-78; r. and recr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (f), (4) (c), (cm) 2. a. and (f), r. (6) (b) 2. b., renum. (6) (b) 2. c. to be (6) (b) 2. b., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (3) (a) (intro.), eff. 9-19-98; am. (3) (a) (intro.), Register, March, 1999, No. 519 , https://library.partnertax.ai/us-wi/regs/tax-2.47 Cr. Register, December, 1956, No. 12 , eff. 1-1-57; am. (intro.). Register, August, 1973, No. 212 , eff. 9-1-73; EmR0943 : emerg. r. and recr. eff 12-31-09; CR 10-001 : r. and recr. Register June 2010 No. 654 , eff. 7-1-10; correction to (1) (title) made under s. 13.92 (4) (b) 2. , Stats., Register June 2010 No. 654 . https://library.partnertax.ai/us-wi/regs/tax-2.48 Cr. Register, April, 1966, No. 124 , eff. 5-1-66; am. (intro.). Register, August, 1973, No. 212 , eff. 9-1-73; r. and recr. Register, October, 1996, No. 490 , eff. 1-1-97; EmR0943 : emerg. am. (title), (2) (title) and (intro.), cr. (intro.), r. and recr. (1), eff. 12-31-09; CR 10-001 : am. (title), (2) (title) and (intro.), r. and recr. (1), cr. (1m) Register June 2010 No. 654 , eff. 7-1-10; correction to (1) (title) made under s. 13.92 (4)(b) 7. , Stats., Register June 2010 No. 654 . https://library.partnertax.ai/us-wi/regs/tax-7.02 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.03 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.04 CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26; correction in (3) (c), (4) (a) 12. made under s. 35.17 , Stats., Register December 2025 No. 840 . https://library.partnertax.ai/us-wi/regs/tax-7.05 CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26; correction in (3) (c), (4) (a) 12. made under s. 35.17 , Stats., Register December 2025 No. 840 . https://library.partnertax.ai/us-wi/regs/tax-7.06 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.07 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.08 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.09 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.10 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.11 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.12 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.13 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.14 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.15 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.16 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.17 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.18 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26; correction in (3) (e), (4) (c) made under s. 35.17 , Stats., and correction in numbering of (10) made under s. 13.92 (4) (b) 1. , Stats., Register December 2025 No. 840 . https://library.partnertax.ai/us-wi/regs/tax-7.19 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26; correction in (3) (e), (4) (c) made under s. 35.17 , Stats., and correction in numbering of (10) made under s. 13.92 (4) (b) 1. , Stats., Register December 2025 No. 840 . https://library.partnertax.ai/us-wi/regs/tax-7.20 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26; correction in (3) (e), (4) (c) made under s. 35.17 , Stats., and correction in numbering of (10) made under s. 13.92 (4) (b) 1. , Stats., Register December 2025 No. 840 . https://library.partnertax.ai/us-wi/regs/tax-7.21 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.22 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26; correction in (2) (b), (c) made under s. 35.17 , Stats., Register December 2025 No. 840 . https://library.partnertax.ai/us-wi/regs/tax-7.31 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.32 CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. subch. II of ch. Tax 7 Subchapter II — Fermented Malt Beverages Tax 7.31 Tax 7.31 Restrictions on dealings between brewers, brewpubs, wholesalers, and retailers. Tax 7.31(1) (1) Definitions. In this section and in s. 125.33 , Stats.: Tax 7.31(1)(a) (a) “Event” means any activity, game, contest, tournament, or entertainment that is conducted on that part of a campus premises where the sale of fermented malt beverages takes place or pre https://library.partnertax.ai/us-wi/regs/tax-7.035 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.41 CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. subch. II of ch. Tax 7 Subchapter II — Fermented Malt Beverages Tax 7.31 Tax 7.31 Restrictions on dealings between brewers, brewpubs, wholesalers, and retailers. Tax 7.31(1) (1) Definitions. In this section and in s. 125.33 , Stats.: Tax 7.31(1)(a) (a) “Event” means any activity, game, contest, tournament, or entertainment that is conducted on that part of a campus premises where the sale of fermented malt beverages takes place or pre https://library.partnertax.ai/us-wi/regs/tax-7.42 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.43 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.44 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.45 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-7.46 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.01 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.02 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.03 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.04 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.05 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.06 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.07 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.08 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-8.09 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-9.001 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-9.01 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-9.06 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-9.08 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-9.09 Cr. Register, July, 1981, No. 307 , eff. 8-1-81; emerg. r. and recr., eff. 10-1-83; r. and recr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2), (3), (4) (a), (c), (d) 1. and (i), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.11 Cr. Register, July, 1981, No. 307 , eff. 8-1-81; emerg. r. and recr., eff. 10-1-83; r. and recr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2), (3), (4) (a), (c), (d) 1. and (i), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.19 Cr. Register, July, 1981, No. 307 , eff. 8-1-81; emerg. r. and recr., eff. 10-1-83; r. and recr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2), (3), (4) (a), (c), (d) 1. and (i), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.21 Cr. Register, July, 1981, No. 307 , eff. 8-1-81; emerg. r. and recr., eff. 10-1-83; r. and recr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2), (3), (4) (a), (c), (d) 1. and (i), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.22 Emerg. cr. eff. 10-1-83; cr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2) (b), (6) and (7), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.26 Emerg. cr. eff. 10-1-83; cr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2) (b), (6) and (7), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.31 Emerg. cr. eff. 10-1-83; cr. Register, March, 1984, No. 339 , eff. 4-1-84; am. (2) (b), (6) and (7), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.36 Cr. Register, February, 1967, No. 134 , eff. 3-1-67; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96; CR 13-013 : am. (title), r. (1), am. (2) Register August 2013 No. 692 , eff. 9-1-13. https://library.partnertax.ai/us-wi/regs/tax-9.41 Cr. Register, February, 1967, No. 134 , eff. 3-1-67; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96; CR 13-013 : am. (title), r. (1), am. (2) Register August 2013 No. 692 , eff. 9-1-13. https://library.partnertax.ai/us-wi/regs/tax-9.46 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96; CR 13-013 : am. (3) Register August 2013 No. 692 , eff. 9-1-13. https://library.partnertax.ai/us-wi/regs/tax-9.47 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. (3), Register, December, 1977, No. 264 , eff. 1-1-78; am. (1) to (3), r. (4), Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.51 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.56 1-2-56 ; am. Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.61 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; correction, made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478 ; am. Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.67 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.68 Cr. Register, November, 1971, No. 191 , eff. 12-1-71; correction in (2) and (3) made under s. 13.93 (2m) (b) 5., Stats., Register, February, 1994, No. 458 ; correction in (1) (intro.) made under s. 13.93 (2m) (b) 5., Stats., Register, October, 1995, No. 478 ; am. (1) (intro.), (d), (e), (3) and (4), Register, August, 1996, No. 488 , eff. 9-1-96; CR 13-013 : am. (4) Register August 2013 No. 692 , eff. 9-1-13. https://library.partnertax.ai/us-wi/regs/tax-9.69 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96. https://library.partnertax.ai/us-wi/regs/tax-9.70 Emerg. cr., eff. 8-17-00; cr. Register, December, 2000, No. 540 , eff. 1-1-01; corrections in (2) (a) to (e), (4) (a) and (6) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609 ; CR 17-019 : am. (5) (intro.), Register June 2018 No. 750 eff. 7-1-18. https://library.partnertax.ai/us-wi/regs/tax-10.01 CR 23-028 : cr. Register February 2024 No. 818 , eff. 3-1-24. Down Down /code/admin_code/tax/10 true administrativecode /code/admin_code/tax/10/01 Department of Revenue (Tax) administrativecode/Tax 10.01 administrativecode/Tax 10.01 section true Menu » Administrative Rules Related » Administrative Code » Department of Revenue (Tax) » Chapter Tax 10 × Details for PDF view Link (Permanent link) Bookmark this location View toggle Go to top of document Search in this chapter Search in this section S https://library.partnertax.ai/us-wi/regs/tax-11.001 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (12), Register, January, 1983, No. 325 , eff. 2-1-83; emerg. am. (intro.), eff. 3-24-86; am. (intro.), Register, October, 1986, No. 370 , eff. 11-1-86; renum. (3), (5), (8), (12) and (13) to be (1) to (5), am. (3) (d), Register, June, 1991, No. 426 , eff. 7-1-91; am. (intro), renum. (4) to (5), cr. (4) and (6), r. (5), Register, October, 1997, No. 502 , eff. 11-1-97; CR 02-128 : renum. (intro.), (1), (2), (3) (intro.) and (a) to (d), (4) (5 https://library.partnertax.ai/us-wi/regs/tax-11.01 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (12), Register, January, 1983, No. 325 , eff. 2-1-83; emerg. am. (intro.), eff. 3-24-86; am. (intro.), Register, October, 1986, No. 370 , eff. 11-1-86; renum. (3), (5), (8), (12) and (13) to be (1) to (5), am. (3) (d), Register, June, 1991, No. 426 , eff. 7-1-91; am. (intro), renum. (4) to (5), cr. (4) and (6), r. (5), Register, October, 1997, No. 502 , eff. 11-1-97; CR 02-128 : renum. (intro.), (1), (2), (3) (intro.) and (a) to (d), (4) (5 https://library.partnertax.ai/us-wi/regs/tax-2.49 Cr. Register, November, 1969, No. 167 , eff. 12-1-69; am. (intro.), Register, August, 1973, No. 212 , eff. 9-1-73; am. (1) (intro.), r. (1) (a), (b) and (c), r. and recr. (2), cr. (3), (4) and (5), Register, June, 1991, No. 426 , eff. 7-1-91; reprinted to restore dropped copy in (3) (e), Register, March, 1999, No. 519 ; EmR0943 : eff. 12-31-09 and CR 10-001 : am. (title) and (1), cr. (2) (am) Register June 2010 No. 654 , eff. 7-1-10. https://library.partnertax.ai/us-wi/regs/tax-2.50 CR 04-031 : cr. Register June 2006 No. 606 , eff. 7-1-06; corrections in (1), (2) (d) and (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register April 2010 No. 652 ; EmR0943 : eff. 12-31-09 and CR 10-001 : am. (1), (3) (intro.), (4) (intro.) and (h), cr. (2) (em) and (3) (d), r. (3) (c), renum. (3) (d) to be (3) (c) Register June 2010 No. 654 , eff. 7-1-10; CR 14-077 : am. (4) (d) 1., cr. (4) (d) 1m. Register May 2015 No. 713 , eff. 6-1-15; 2023 Wis. Act 19 : am. (4) (d) 1., cr. (4) (d) https://library.partnertax.ai/us-wi/regs/tax-2.60 Emerg. cr., eff. 12-5-05; CR 05-117 : cr. Register June 2006 No. 606 , eff. 7-1-06; corrections in (1) and (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register April 2010 No. 652 ; EmR0943 : eff. 12-31-09 and CR 10-001 : am. (1) and (3), cr. (2) (am), (e), (4) and (5), r. (2) (d) and (f), renum. (2) (e) to be (2) (d) and am. Register June 2010 No. 654 , eff. 7-1-10; correction in (5) (f) 3. made under s. 13.92 (4) (b) 4. , Stats., Register June 2010 No. 654 ; correction in (2) (e) 14. https://library.partnertax.ai/us-wi/regs/tax-2.61 Cr. Register, December, 1980, No. 300 , eff. 1-1-81; am. (1) to (3) (intro.), (c) and (d), Register, July, 1989, No. 403 , eff. 8-1-89; emerg. am. (title), (intro.) to (3) (intro.) and (d) (title), eff. 10-12-07; CR 07-091 : am. (title), (intro.) to (3) (intro.) and (d) (title) Register March 2008 No. 627 , eff. 4-1-08; EmR0943 : emerg. am. (intro.), renum. (1) to (3) to be (2) to (4), cr. (1), eff. 12-31-09; CR 10-001 : renum. (intro.) and (1) to (3) to be (1) and (3) to (5) and am. (1), cr. (2 https://library.partnertax.ai/us-wi/regs/tax-2.62 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; CR 12-006 : am. (9) (intro.), (a) (intro.), 1., (b) (intro.), r. (9) (b) 1., r. and recr. (9) (c) Register July 2012 No. 679 , eff. 8-1-12; CR 13-078 : am. (7) (a) 4., (b) 4., (g) (intro.), 1. Register April 2014 No. 700 , eff. 5-1-14; CR 16-046 : am. (9) (c) 3. (Example) Register January 2018 No. 745 , eff. 2-1-18; CR 19-141 : am. (4) (b) 1., 4., (6) (a) 3., r. and recr. (7) (h) Register September 2020 https://library.partnertax.ai/us-wi/regs/tax-2.63 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; correction in (8) (intro.) and renumbering of (7) (a), (b), (8) (a) and (b) made under s. 13.92 (4) (b) 1. and 7. , Stats., Register April 2010 No. 652 ; CR 13-078 : am. (2) (d) 1. Register April 2014 No. 700 , eff. 5-1-14; CR 19-141 : am. (2) (d) 1. Register September 2020 No. 777 , eff. 10-1-20. Tax 2.62 Annotation Cross References: See s. Tax 2.60 for definitions that relate to this section. See s. https://library.partnertax.ai/us-wi/regs/tax-2.64 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; correction in (8) (intro.) and renumbering of (7) (a), (b), (8) (a) and (b) made under s. 13.92 (4) (b) 1. and 7. , Stats., Register April 2010 No. 652 ; CR 13-078 : am. (2) (d) 1. Register April 2014 No. 700 , eff. 5-1-14; CR 19-141 : am. (2) (d) 1. Register September 2020 No. 777 , eff. 10-1-20. Tax 2.62 Annotation Cross References: See s. Tax 2.60 for definitions that relate to this section. See s. https://library.partnertax.ai/us-wi/regs/tax-2.65 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; CR 13-078 : am. (2) (a), (b) 7., (c), (e) 3. Register April 2014 No. 700 , eff. 5-1-14; CR 19-141 : am. (2) (b) 7., (c), (e) 3. Register September 2020 No. 777 , eff. 10-1-20. Tax 2.64 Annotation Cross References: See s. Tax 2.60 for definitions that relate to this section. See s. Tax 2.65 for more information on the duties of the designated agent. See s. Tax 2.67 for more information on combined retu https://library.partnertax.ai/us-wi/regs/tax-2.66 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; CR 12-011 : am. (3) (c) Register July 2012 No. 670 , eff. 8-1-12. Tax 2.65 Annotation Cross References: See s. Tax 2.60 for definitions that relate to this section. See s. Tax 2.66 for more information on combined estimated tax requirements. See s. Tax 2.67 for more information on combined returns. https://library.partnertax.ai/us-wi/regs/tax-2.67 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; CR 22-044 : renum. (2) (c) 4. to (2) (c) 4. (intro.) and am., cr. (2) (c) 4. a. to d. Register June 2023 No. 810 , eff.7-1-23. Tax 2.66 Annotation Cross References: See s. Tax 2.60 for definitions that relate to this section. See s. Tax 2.65 for more information on the duties of the designated agent. See s. Tax 2.67 for more information on combined returns. https://library.partnertax.ai/us-wi/regs/tax-2.82 EmR1001 : emerg. cr. eff. 1-15-10; CR 09-064 : cr. Register April 2010 No. 652 , eff. 5-1-10; CR 12-011 : am. (2) (d) 3. Register July 2012 No. 679 , eff. 8-1-12; CR 16-046 : am. (2) (c) 1., r. (2) (c) 2., 3., am. (2) (c) 4., (d) 1., 3. Register January 2018 No. 745 , eff. 2-1-18; CR 22-044 : cr. (2) (c) 4. Register June 2023 No. 810 , eff. 7-1-23. Tax 2.67 Annotation Cross References: See s. Tax 2.60 for definitions that relate to this section. See s. Tax 2.65 for more information on the dutie https://library.partnertax.ai/us-wi/regs/tax-2.085 Cr. Register, November, 1993, No. 455 , eff. 12-1-93; CR 21-085 : r. (2) (d) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-2.85 Cr. Register, January, 1979, No. 277 , eff. 2-1-79; correction in (3) (b) 1. made under s. 13.93 (2m) (b) 5., Stats., Register, November, 1993, No. 455 ; EmR0943 : emerg. r. and recr. eff. 12-31-09; CR 10-001 : r. and recr. Register June 2010 No. 654 , eff. 7-1-10; CR 12-011 : am. (1) (c), (6) Register July 2012 No. 679 , eff. 8-1-12; CR 16-046 : am. (1) (a), (4) (c) (Example), (5) (a) (Example) Register January 2018 No. 745 , eff. 2-1-18; CR 18-081 : cr. (2) (bm), am. (3) (b) 3. a., (4) (a) 3., https://library.partnertax.ai/us-wi/regs/tax-2.87 EmR0929 : emerg. cr. eff. 10-19-09; CR 09-087 : cr. Register June 2010 No. 654 , eff. 7-1-10; correction in (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register June 2010 No. 654 ; CR 17-018 : cr. (2) (cm), am. (3) (intro.), cr. (3) (c), am. (3) (c) (Examples), (4) (b) (Examples) Register September 2019 No. 765 , eff. 10-1-19; correction in (4) (b) (Examples) made under s. 13.92 (4) (b) 7. , Stats., Register September 2019 No. 765 . https://library.partnertax.ai/us-wi/regs/tax-2.88 EmR0929 : emerg. cr. eff. 10-19-09; CR 09-087 : cr. Register June 2010 No. 654 , eff. 7-1-10; correction in (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register June 2010 No. 654 ; CR 17-018 : cr. (2) (cm), am. (3) (intro.), cr. (3) (c), am. (3) (c) (Examples), (4) (b) (Examples) Register September 2019 No. 765 , eff. 10-1-19; correction in (4) (b) (Examples) made under s. 13.92 (4) (b) 7. , Stats., Register September 2019 No. 765 . https://library.partnertax.ai/us-wi/regs/tax-2.89 Cr. Register, February, 1979, No. 278 , eff. 3-1-79; am. (1) (intro.), Register, September, 1983, No. 333 , eff. 10-1-83; CR 10-095 : cr. (1) (e) Register November 2010 No. 659 , eff. 12-1-10; CR 19-141 : am. (1) (a) Register September 2020 No. 777 , eff. 10-1-20. https://library.partnertax.ai/us-wi/regs/tax-2.90 Cr. Register, December, 1995, No. 480 , eff. 1-1-96; CR 10-095 : am. (4) (intro.), cr. (9) Register November 2010 No. 659 , eff. 12-1-10; CR 19-141 : am. (4) (b) to (d) Register September 2020 No. 777 , eff. 10-1-20. Tax 2.89 Annotation Cross References: See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.63 for rules relating to the controlled group election under s. 71.255 (2m), Stats. See s. Tax 2.65 for rules relating to the designated agent. See s. T https://library.partnertax.ai/us-wi/regs/tax-2.91 Cr. Register, December, 1995, No. 480 , eff. 1-1-96; CR 10-095 : am. (4) (intro.), cr. (9) Register November 2010 No. 659 , eff. 12-1-10; CR 19-141 : am. (4) (b) to (d) Register September 2020 No. 777 , eff. 10-1-20. Tax 2.89 Annotation Cross References: See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.63 for rules relating to the controlled group election under s. 71.255 (2m), Stats. See s. Tax 2.65 for rules relating to the designated agent. See s. T https://library.partnertax.ai/us-wi/regs/tax-2.92 Cr. Register, December, 1995, No. 480 , eff. 1-1-96; CR 10-095 : am. (4) (intro.), cr. (9) Register November 2010 No. 659 , eff. 12-1-10; CR 19-141 : am. (4) (b) to (d) Register September 2020 No. 777 , eff. 10-1-20. Tax 2.89 Annotation Cross References: See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.63 for rules relating to the controlled group election under s. 71.255 (2m), Stats. See s. Tax 2.65 for rules relating to the designated agent. See s. T https://library.partnertax.ai/us-wi/regs/tax-2.93 Cr. Register, January 1963, No. 85 , eff. 2-1-63; r. and recr. (12), cr. (15), Register, March, 1966, No. 123 eff. 4-1-66; am. (2), (14) and (15), Register, July, 1978, No. 271 , eff. 8-1-78; am. (1), (4), (5), (8), (12), (13) and (15), Register, July, 1989, No. 403 , eff. 8-1-89; CR 13-012 : r. (6) Register August 2013 No. 692 , eff. 9-1-13. https://library.partnertax.ai/us-wi/regs/tax-2.94 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (1) and (2), cr. (3), Register, September, 1983, No. 333 , eff. 10-1-83; am. (1), (2) and (3) (c), Register, July, 1989, No. 403 , eff. 8-1-89; correction in (3) (a), (d), (e) made under s. 13.92 (4) (b) 7. , Stats., Register November 2011 No. 671 ; CR 22-044 : r. and recr. (1), am. (2) Register June 2023 No. 810 , eff. 7-1-23. https://library.partnertax.ai/us-wi/regs/tax-2.95 Cr. Register, February, 1979, No. 278 , eff. 3-1-79; am. (1) (intro.), Register, September, 1983, No. 333 , eff. 10-1-83; CR 19-141 : am. (1) (a) Register September 2020 No. 777 , eff. 10-1-20. https://library.partnertax.ai/us-wi/regs/tax-2.96 Cr. Register, December, 1978, No. 276 , eff. 1-1-79; am. (4) (b), Register, January, 1981, No. 301 , eff. 2-1-81; r. (2) (a) and (b), (3) (b), am. (2) (c), (3) (d) and (4), renum. (3) (c) to be (3) (b), r. and recr. (5), Register, September, 1983, No. 333 , eff. 10-1-83; am. (1), (2), (3) (a) and (b), (4) (intro.), renum. (3) (cv) to be (3) (d), cr. (2) (b), (3) (c), (4) (c) and (d), r. and recr. (4) (a) and (b), Register, June, 1990, No. 414 , eff. 7-1-90; am. (3) (intro.), (a), (4) (b) 2., 3., https://library.partnertax.ai/us-wi/regs/tax-2.98 EmR1104 : emerg. cr. eff. 4-7-11; CR 11-023 : cr. Register November 2011 No. 671 , eff. 12-1-11; CR 14-005 : am. (7) (title), renum. (7) to (7) (a), cr. (7) (b) Register August 2014 No. 704 , eff. 9-1-14. https://library.partnertax.ai/us-wi/regs/tax-2.105 Cr. Register, October, 1976, No. 250 , eff. 11-1-76; am. (1), Register, November, 1978, No. 275 , eff. 12-1-78; am. (2), Register, September, 1983, No. 333 , eff. 10-1-83; renum. (2) to be (3), cr. (2), Register, February, 1990, No. 410 , eff. 3-1-90; CR 13-012 : am. (1) to (3) Register August 2013 No. 692 , eff. 9-1-13; CR 22-044 : r. and recr. (1), am. (3) Register June 2023 No. 810 , eff. 7-1-23. https://library.partnertax.ai/us-wi/regs/tax-2.465 Cr. Register, August, 1973, No. 212 , eff. 9-1-73; cr. (1m); r. and recr. (5) (f) 5., Register, November, 1973, No. 215 ; eff. 12-1-73; cr. (intro.), Register, January, 1978, No. 265 , eff. 2-1-78; r. and recr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (f), (4) (c), (cm) 2. a. and (f), r. (6) (b) 2. b., renum. (6) (b) 2. c. to be (6) (b) 2. b., Register, May, 1995, No. 473 , eff. 6-1-95; emerg. am. (3) (a) (intro.), eff. 9-19-98; am. (3) (a) (intro.), Register, March, 1999, No. 519 , https://library.partnertax.ai/us-wi/regs/tax-2.475 CR 13-078 : cr. Register April 2014 No. 700 , eff. 5-1-14. https://library.partnertax.ai/us-wi/regs/tax-2.495 Cr. Register, August, 1973, No. 212 , eff. 9-1-73; am. (1) (b), Register, July, 1978, No. 271 , eff. 8-1-78; corrections in (1) (b) and (3) made under s. 13.93 (2m) (b) 7., Stats., Register, March, 1999, No. 519 ; CR 04-031 : r. and recr. Register June 2006 No. 606 , eff. 7-1-06; correction in (4) (zm) made under s. 13.93 (2m) (b) 7., Stats., Register November 2006 No. 611 ; corrections in (1) and (3) (intro.) made under s. 13.92 (4) (b) 7., Stats., Register April 2010 No. 652 ; EmR0943 : eff. 1 https://library.partnertax.ai/us-wi/regs/tax-2.502 CR 04-031 : cr. Register June 2006 No. 606 , eff. 7-1-06; corrections in (1), (2) (d) and (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register April 2010 No. 652 ; EmR0943 : eff. 12-31-09 and CR 10-001 : am. (1), (3) (intro.), (4) (intro.) and (h), cr. (2) (em) and (3) (d), r. (3) (c), renum. (3) (d) to be (3) (c) Register June 2010 No. 654 , eff. 7-1-10; CR 14-077 : am. (4) (d) 1., cr. (4) (d) 1m. Register May 2015 No. 713 , eff. 6-1-15; 2023 Wis. Act 19 : am. (4) (d) 1., cr. (4) (d) https://library.partnertax.ai/us-wi/regs/tax-2.505 Emerg. cr., eff. 12-5-05; CR 05-117 : cr. Register June 2006 No. 606 , eff. 7-1-06; corrections in (1) and (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register April 2010 No. 652 ; EmR0943 : eff. 12-31-09 and CR 10-001 : am. (1) and (3), cr. (2) (am), (e), (4) and (5), r. (2) (d) and (f), renum. (2) (e) to be (2) (d) and am. Register June 2010 No. 654 , eff. 7-1-10; correction in (5) (f) 3. made under s. 13.92 (4) (b) 4. , Stats., Register June 2010 No. 654 ; correction in (2) (e) 14. https://library.partnertax.ai/us-wi/regs/tax-2.935 Cr. Register, January 1963, No. 85 , eff. 2-1-63; r. and recr. (12), cr. (15), Register, March, 1966, No. 123 eff. 4-1-66; am. (2), (14) and (15), Register, July, 1978, No. 271 , eff. 8-1-78; am. (1), (4), (5), (8), (12), (13) and (15), Register, July, 1989, No. 403 , eff. 8-1-89; CR 13-012 : r. (6) Register August 2013 No. 692 , eff. 9-1-13. https://library.partnertax.ai/us-wi/regs/tax-2.955 Cr. Register, April, 1978, No. 268 , eff. 5-1-78; r. (1) (a) and (3) (b), renum. (1) (b), (c) and (3) (c) to be (1) (a), (b) and (3) (b) and am. (a) and (3) (b), am. (2) and (3) (a), Register, June, 1991, No. 426 , eff. 7-1-91. https://library.partnertax.ai/us-wi/regs/tax-2.957 Cr. Register, December, 1978, No. 276 , eff. 1-1-79; am. (4) (b), Register, January, 1981, No. 301 , eff. 2-1-81; r. (2) (a) and (b), (3) (b), am. (2) (c), (3) (d) and (4), renum. (3) (c) to be (3) (b), r. and recr. (5), Register, September, 1983, No. 333 , eff. 10-1-83; am. (1), (2), (3) (a) and (b), (4) (intro.), renum. (3) (cv) to be (3) (d), cr. (2) (b), (3) (c), (4) (c) and (d), r. and recr. (4) (a) and (b), Register, June, 1990, No. 414 , eff. 7-1-90; am. (3) (intro.), (a), (4) (b) 2., 3., https://library.partnertax.ai/us-wi/regs/tax-2.986 EmR1104 : emerg. cr. eff. 4-7-11; CR 11-023 : cr. Register November 2011 No. 671 , eff. 12-1-11; CR 14-005 : am. (7) (title), renum. (7) to (7) (a), cr. (7) (b) Register August 2014 No. 704 , eff. 9-1-14. https://library.partnertax.ai/us-wi/regs/tax-3.01 2026-05-12 https://library.partnertax.ai/us-wi/regs/tax-3.02 CR 10-095 : cr. Register November 2010 No. 659 , eff. 12-1-10; correction in (2) (m) and renumbering of (2) (h) and (i) made under s. 13.92 (4) (b) 1. and 7. , Stats., Register November 2010 No. 659 ; CR 12-011 : am. (4) (e) 4. b. Register July 2012 No. 679 , eff. 8-1-12; CR 14-005 : am. (4) (e) 4. b. Register August 2014 No. 704 , eff. 9-1-14; CR 17-019 : am. (7) (b) 1., Register June 2018 No. 750 eff. 7-1-18. https://library.partnertax.ai/us-wi/regs/tax-3.03 CR 10-095 : cr. Register November 2010 No. 659 , eff. 12-1-10; correction in (2) (m) and renumbering of (2) (h) and (i) made under s. 13.92 (4) (b) 1. and 7. , Stats., Register November 2010 No. 659 ; CR 12-011 : am. (4) (e) 4. b. Register July 2012 No. 679 , eff. 8-1-12; CR 14-005 : am. (4) (e) 4. b. Register August 2014 No. 704 , eff. 9-1-14; CR 17-019 : am. (7) (b) 1., Register June 2018 No. 750 eff. 7-1-18. https://library.partnertax.ai/us-wi/regs/tax-3.04 CR 10-095 : cr. Register November 2010 No. 659 , eff. 12-1-10; correction in (2) (m) and renumbering of (2) (h) and (i) made under s. 13.92 (4) (b) 1. and 7. , Stats., Register November 2010 No. 659 ; CR 12-011 : am. (4) (e) 4. b. Register July 2012 No. 679 , eff. 8-1-12; CR 14-005 : am. (4) (e) 4. b. Register August 2014 No. 704 , eff. 9-1-14; CR 17-019 : am. (7) (b) 1., Register June 2018 No. 750 eff. 7-1-18. https://library.partnertax.ai/us-wi/regs/tax-3.05 CR 10-095 : cr. Register November 2010 No. 659 , eff. 12-1-10; correction in (2) (m) and renumbering of (2) (h) and (i) made under s. 13.92 (4) (b) 1. and 7. , Stats., Register November 2010 No. 659 ; CR 12-011 : am. (4) (e) 4. b. Register July 2012 No. 679 , eff. 8-1-12; CR 14-005 : am. (4) (e) 4. b. Register August 2014 No. 704 , eff. 9-1-14; CR 17-019 : am. (7) (b) 1., Register June 2018 No. 750 eff. 7-1-18. https://library.partnertax.ai/us-wi/regs/tax-3.10 Cr. Register, August, 1976, No. 248 , eff. 9-1-76; emerg. cr. (1) (g) to (i), am. (2) (intro.), r. (2) (b), (h) and (j), eff. 7-31-87; r. and recr. Register, April, 1988, No. 388 , eff. 5-1-88; emerg. am. (3) (intro.) and (c), cr. (3) (g), r. and recr. (4) (b), eff. 1-1-89; am. (2) (intro.), (3) (intro.), (c), (f), (4) (intro.) and (b), cr. (4) (c) to (f), Register, August, 1989, No. 404 , eff. 9-28-89; cr. (1) (a), (b), (f), (g), (i), (q), (r) and (v), (2) (a), (d), (f), (g), (m), (o), (p) to ( https://library.partnertax.ai/us-wi/regs/tax-3.085 EmR1105 : emerg. cr. eff. 4-7-11; CR 11-024 : cr. Register November 2011 No. 671 , eff. 12-1-11; CR 14-005 : am. (6) Register August 2014 No. 704 , eff. 9-1-14; CR 17-019 : am. (3), Register June 2018 No. 750 eff. 7-1-18; correction in (2) (f) made under s. 35.17 , Stats., Register December 2024 No. 828 . https://library.partnertax.ai/us-wi/regs/tax-3.095 EmR1105 : emerg. cr. eff. 4-7-11; CR 11-024 : cr. Register November 2011 No. 671 , eff. 12-1-11; CR 14-005 : am. (6) Register August 2014 No. 704 , eff. 9-1-14; CR 17-019 : am. (3), Register June 2018 No. 750 eff. 7-1-18; correction in (2) (f) made under s. 35.17 , Stats., Register December 2024 No. 828 . https://library.partnertax.ai/us-wi/regs/tax-3.096 Cr. Register, August, 1976, No. 248 , eff. 9-1-76; emerg. cr. (1) (g) to (i), am. (2) (intro.), r. (2) (b), (h) and (j), eff. 7-31-87; r. and recr. Register, April, 1988, No. 388 , eff. 5-1-88; emerg. am. (3) (intro.) and (c), cr. (3) (g), r. and recr. (4) (b), eff. 1-1-89; am. (2) (intro.), (3) (intro.), (c), (f), (4) (intro.) and (b), cr. (4) (c) to (f), Register, August, 1989, No. 404 , eff. 9-28-89; cr. (1) (a), (b), (f), (g), (i), (q), (r) and (v), (2) (a), (d), (f), (g), (m), (o), (p) to ( https://library.partnertax.ai/us-wi/regs/tax-3.098 Cr. Register, August, 1976, No. 248 , eff. 9-1-76; emerg. cr. (1) (g) to (i), am. (2) (intro.), r. (2) (b), (h) and (j), eff. 7-31-87; r. and recr. Register, April, 1988, No. 388 , eff. 5-1-88; emerg. am. (3) (intro.) and (c), cr. (3) (g), r. and recr. (4) (b), eff. 1-1-89; am. (2) (intro.), (3) (intro.), (c), (f), (4) (intro.) and (b), cr. (4) (c) to (f), Register, August, 1989, No. 404 , eff. 9-28-89; cr. (1) (a), (b), (f), (g), (i), (q), (r) and (v), (2) (a), (d), (f), (g), (m), (o), (p) to ( https://library.partnertax.ai/us-wi/regs/tax-4.001 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-4.01 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-4.02 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-4.03 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-4.05 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-4.10 CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-4.11 1-2-56 ; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.12 Cr. Register, September, 1991, No. 429 , eff. 10-1-91; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.50 Emerg. cr. eff. 4-1-94; cr. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.51 Emerg. cr. eff. 4-1-94; cr. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.52 Emerg. cr. 4-1-94; cr. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.53 Emerg. cr. 4-1-94; cr. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.54 Emerg. cr. 4-1-94; cr. Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-4.55 Cr. Register, September, 1991, No. 429 , eff. 10-1-91; emerg. am. (1), (2) (a) (intro.) and 3., (b), (3) (b), (4) (a) (intro.), (5) (b), (c), (d) 3. to 5., eff. 4-1-94; am. (1), (2) (a) (intro.) and 3., (b), (3) (b), (4) (a) (intro.), (5) (b), (c), (d) 3. to 5., Register, November, 1994, No. 467 , eff. 12-1-94; CR 22-044 : am. (2) (c), consol. (3) (intro.) and (a) and renum. to (3) and am., r. (3) (b) Register June 2023 No. 810 , eff. 7-1-23. https://library.partnertax.ai/us-wi/regs/tax-4.65 Cr. Register, September, 1991, No. 429 , eff. 10-1-91; emerg. am. (1), (2) (a) (intro.) and 3., (b), (3) (b), (4) (a) (intro.), (5) (b), (c), (d) 3. to 5., eff. 4-1-94; am. (1), (2) (a) (intro.) and 3., (b), (3) (b), (4) (a) (intro.), (5) (b), (c), (d) 3. to 5., Register, November, 1994, No. 467 , eff. 12-1-94; CR 22-044 : am. (2) (c), consol. (3) (intro.) and (a) and renum. to (3) and am., r. (3) (b) Register June 2023 No. 810 , eff. 7-1-23. https://library.partnertax.ai/us-wi/regs/tax-4.75 Cr. Register, September, 1991, No. 429 , eff. 10-1-91; emerg. am. (2) (b), eff. 4-1-94; am. (2) (b), Register, November, 1994, No. 467 , eff. 12-1-94. https://library.partnertax.ai/us-wi/regs/tax-6.02 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; r. and recr. Register, January, 1989, No. 397 , eff. 2-1-89; CR 13-037 : am. Register February 2014 No. 698 , eff. 3-1-14. https://library.partnertax.ai/us-wi/regs/tax-6.40 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; r. and recr. Register, January, 1989, No. 397 , eff. 2-1-89; CR 13-037 : am. Register February 2014 No. 698 , eff. 3-1-14. https://library.partnertax.ai/us-wi/regs/tax-6.50 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; r. and recr. Register, January, 1989, No. 397 , eff. 2-1-89; CR 13-037 : am. Register February 2014 No. 698 , eff. 3-1-14. https://library.partnertax.ai/us-wi/regs/tax-7.01 EmR2419 : emerg. cr., eff. 12-14-24; CR 25-050 : cr. Register December 2025 No. 840 , eff. 1-1-26. https://library.partnertax.ai/us-wi/regs/tax-11.002 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (12), Register, January, 1983, No. 325 , eff. 2-1-83; emerg. am. (intro.), eff. 3-24-86; am. (intro.), Register, October, 1986, No. 370 , eff. 11-1-86; renum. (3), (5), (8), (12) and (13) to be (1) to (5), am. (3) (d), Register, June, 1991, No. 426 , eff. 7-1-91; am. (intro), renum. (4) to (5), cr. (4) and (6), r. (5), Register, October, 1997, No. 502 , eff. 11-1-97; CR 02-128 : renum. (intro.), (1), (2), (3) (intro.) and (a) to (d), (4) (5 https://library.partnertax.ai/us-wi/regs/tax-11.03 Cr. Register, February, 1978, No. 266 , eff. 3-1-78; am. (1) (a), r. (1) (d), cr. (1) (m), Register, January, 1983, No. 325 , eff. 2-1-83; r. and recr., Register, March, 1991, No. 423 , eff. 4-1-91; r. (1) (e), renum. (1) (f) to (i) to be (1) (e) to (h), Register, January, 1992, No. 433 , eff. 2-1-92; am. (1) (b), cr. (1) (i), (j) and (k), Register, October, 1997, No. 502 , eff. 11-1-97; CR 01-143 : am. (1) (b), r. (1) (c), (d), (e) and (h), renum. (1) (f), (g), (i), (j) and (k) to be (1) (c) to https://library.partnertax.ai/us-wi/regs/tax-11.04 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (1) (a), (2) (a) 3., (3) (a) and (4) (c), renum. (2) (a) 4. to be 5., cr. (2) (a) 4., r. and recr. (2) (b), Register, September, 1991, No. 429 , eff. 10-1-91; r. and recr. (1) (a), am. (1) (b), (3) (intro.) and (a), cr. (2) (a) 6., Register, April, 1993, No. 448 , eff. 5-1-93; renum. (1) (a) 2. and 3. to be (1) (a) 3. and 2., am. (1) (b), (3) (c), (4) (a) and (c), cr. (4) (d), Register, October, 1999, No. 526 , eff. 11-1-99; EmR0924 : eme https://library.partnertax.ai/us-wi/regs/tax-11.05 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (1) (a), (2) (a) 3., (3) (a) and (4) (c), renum. (2) (a) 4. to be 5., cr. (2) (a) 4., r. and recr. (2) (b), Register, September, 1991, No. 429 , eff. 10-1-91; r. and recr. (1) (a), am. (1) (b), (3) (intro.) and (a), cr. (2) (a) 6., Register, April, 1993, No. 448 , eff. 5-1-93; renum. (1) (a) 2. and 3. to be (1) (a) 3. and 2., am. (1) (b), (3) (c), (4) (a) and (c), cr. (4) (d), Register, October, 1999, No. 526 , eff. 11-1-99; EmR0924 : eme https://library.partnertax.ai/us-wi/regs/tax-11.08 Cr. Register, December, 1977, No. 264 , eff. 1-1-78; am. (3) (f) and (h), (4) (c) and cr. (4) (e), Register, August, 1979, No. 284 , eff. 9-1-79; am. (2) (e) and (i), cr. (2) (r), r. and recr. (3) (b), Register, January, 1983, No. 325 , eff. 2-1-83; am. (2) (b) and (m), (3) (a), (L), (m) and (p), cr. (2) (s) and (3) (q), Register, September, 1984, No. 345 , eff. 10-1-84; am. (3) (p), Register, July, 1987, No. 379 , eff. 8-1-87; reprinted to correct error in (2) (p), Register, October, 1987, No. https://library.partnertax.ai/us-wi/regs/tax-11.09 Cr. Register, September, 1977, No. 261 , eff. 10-1-77; am. (1) and (4), Register, July, 1978, No. 271 , eff. 8-1-78; am. (1), (2) and (3), Register, January, 1983, No. 325 , eff. 2-1-83; r. (2) (c), renum. (5) to be (6), cr. (5), Register, September, 1984, No. 345 , eff. 10-1-84; am. (4), Register, July, 1987, No. 379 , eff. 8-1-87; am. (1), cr. (5), (7) and (8), renum. (5) and (6) to be (6) and (9), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1) (intro.), (2) (intro.), (3) to (6), (8) an https://library.partnertax.ai/us-wi/regs/tax-11.10 Cr. Register, September, 1977, No. 261 , eff. 10-1-77; r. (3) (g), Register, September, 1984, No. 345 , eff. 10-1-84; am. (4) (d) and (6), Register, July, 1987, No. 379 , eff. 8-1-87; am. (5) (b), Register, June, 1990, No. 414 , eff. 7-1-90; am. (2) (c), (3) (c) and (4) (a), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1), (4) (e), cr. (4) (f), r. (6), Register, May, 1999, No. 521 , eff. 6-1-99; EmR0924 : emerg. r. and recr. (title), (1), (2) and (3), am. (4) (title), (intro), (a) to (d), https://library.partnertax.ai/us-wi/regs/tax-11.11 EmR1110 : emerg. cr., eff. 6-29-11; CR 11-052 : cr. Register July 2012 No. 679 , eff. 8-1-12. https://library.partnertax.ai/us-wi/regs/tax-11.12 Cr. Register, March, 1979, No. 279 , eff. 4-1-79; am. (2), (4) (b) and (5) (d), r. and recr. (3), Register, September, 1982, No. 321 , eff. 10-1-82; am. (2) (b), (3) (a) and (b) and (5) (b), Register, September, 1984, No. 345 , eff. 10-1-84; cr. (2) (c), r. (1) (b) and (3), renum. (1) (a) to be (1) and am., renum. (2) (a), (b) and (c) to be (4) (a), (c) and (b) and am., renum. (4) to be (2) and am. (2) (a) and (b), renum. (5) (a), (b), (c) and (d) to be (3) (b), (a), (c) and (d), Register, June, https://library.partnertax.ai/us-wi/regs/tax-11.13 Cr. Register, March, 1978, No. 267 , eff. 4-1-78; am. (2) (intro.), (4) (a) 1., (4) (b) (intro.) and (5) (c), renum. (2) (a) to be (2) (a) 1. and am., cr. (2) (a) 2., Register, November, 1981, No. 311 , eff. 12-1-81; am. (2) (a) 1., (4) (b) 5., 6. c. and 9., Register, June, 1983, No. 330 , eff. 7-1-83; am. (4) (a) 1., 3. and 5., and (5) (c), cr. (5) (d), Register, September, 1984, No. 345 , eff. 10-1-84; am. (4) (a) (intro.) and 7., (4) (b) 6. b., Register, July, 1987, No. 379 , eff. 8-1-87; am. https://library.partnertax.ai/us-wi/regs/tax-11.14 Cr. Register, June, 1995, No. 474 , eff. 7-1-95; CR 02-128 : am. (1) (a), (3) (b), (5) (a) 2. (intro.) and (b) 3., Register July 2003 No. 571 , eff. 8-1-03; EmR0924 : emerg. am. (2) (a), (b), (6) (b) (intro.), 1., 2., (c), and (7) (intro.), cr. (6) (a) 3m., r. and recr. (6) (b) 3., r. (6) (b) 4., eff. 10-1-09; CR 09-090 : am. (2) (a), (b), (6) (b) (intro.), 1., 2., (c), and (7) (intro.), cr. (6) (a) 3m. and (d), r. and recr. (6) (b) 3., r. (6) (b) 4. Register May 2010 No. 653 , eff. 6-1-10; CR 1 https://library.partnertax.ai/us-wi/regs/tax-11.15 Cr. Register, November, 1978, No. 275 , eff. 12-1-78; am. (7) (a)., Register, June, 1983, No. 330 , eff. 7-1-83; cr. (2) (c) and am. (10), Register, July, 1987, No. 379 , eff. 8-1-87; cr. (2) (a) 5. and 6., (10), (11) and (14), am. (2) (a), (5) (b), (6) (b) (intro.) and 5., (7) (a) (intro.) and 4. and 5., (8) (a) and (9), renum. (10) and (11) to be (12) and (13) and am., Register, March, 1991, No. 423 , eff. 4-1-91; am. (2) (c), (3) (b) and (c), (6) (b) 4., r. and recr. (12), Register, June, 199 https://library.partnertax.ai/us-wi/regs/tax-11.16 Cr. Register, November, 1978, No. 275 , eff. 12-1-78; am. (5) (a) and (8), r. (5) (b), Register, June, 1983, No. 330 , eff. 7-1-83; cr. (2) (k), Register, December, 1983, No. 336 , eff. 1-1-84; renum. (2) (j) to be (1) (c) 12., and am., Register, September, 1984, No. 345 , eff. 10-1-84; am. (1) (a), (b), (c) 8., 11. and 12., (2) (g), (4) (a) and (b) and (5) (a), cr. (2) (L), Register, March, 1991, No. 423 , eff. 4-1-91; renum. (2) (k) and (L) to be (2) (j) and (k), am. (7), cr. (7) (b), Register https://library.partnertax.ai/us-wi/regs/tax-11.17 Cr. Register, November, 1978, No. 275 , eff. 12-1-78; am. (1) (a) and (d), (3) (b) 1., Register, November, 1981, No. 311 , eff. 12-1-81; am. (3) (b) 1., Register, January, 1983, No. 325 , eff. 2-1-83; am. (1) (b), (d) and (2) (b) 2., r. and recr. (1) (e), cr. (1) (h) and (i), Register, December, 1983, No. 336 , eff. 1-1-84; am. (1) (f) and (3) (b) 1., Register, July, 1987, No. 379 , eff. 8-1-87; am. (1) (e) and (3) (b) 1., Register, April, 1990, No. 412 , eff. 5-1-90; correction in (1) (a) made https://library.partnertax.ai/us-wi/regs/tax-11.18 Cr. Register, November, 1978, No. 275 , eff. 12-1-78; am. (1) (a) and (d), (3) (b) 1., Register, November, 1981, No. 311 , eff. 12-1-81; am. (3) (b) 1., Register, January, 1983, No. 325 , eff. 2-1-83; am. (1) (b), (d) and (2) (b) 2., r. and recr. (1) (e), cr. (1) (h) and (i), Register, December, 1983, No. 336 , eff. 1-1-84; am. (1) (f) and (3) (b) 1., Register, July, 1987, No. 379 , eff. 8-1-87; am. (1) (e) and (3) (b) 1., Register, April, 1990, No. 412 , eff. 5-1-90; correction in (1) (a) made https://library.partnertax.ai/us-wi/regs/tax-11.19 Cr. Register, May, 1978, No. 269 , eff. 6-1-78; am. (4) (a) 1. and cr. (4) (b) 5., Register, January, 1983, No. 325 , eff. 2-1-83; am. (3), Register, September, 1984, No. 345 , eff. 10-1-84; am. (1) (a), Register, August, 1985, No. 356 , eff. 9-1-85; am. (1) (b), (2), (3), (4) (b) 4. and (5), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1) (a), (3), (4) (a) 2. and (b) 4., renum. (4) (b) 5. to be (4) (b) 6. and am., cr. (4) (b) 5., Register, May, 1993, No. 449 , eff. 6-1-93; EmR0924 : emerg https://library.partnertax.ai/us-wi/regs/tax-11.20 Cr. Register, August, 1979, No. 284 , eff. 9-1-79; am. (2) (c) and (4) (b), Register, December, 1983, No. 336 , eff. 1-1-84; am. (2) (b) and (3) (c), cr. (2) (d), r. and recr. (3) (a) and (b), Register, September, 1984, No. 345 , eff. 10-1-84; am. (2) (a) and (b), (3) (b) and (4) (a), Register, June, 1990, No. 414 , eff. 7-1-90; am. (1), (2) (a), (c) and (d), (3) (d), (4) (a) and (b) and (5), cr. (2) (e), Register, March, 1991, No. 423 , eff. 4-1-91; am. (2) (e) and (4) (b), cr. (2) (f) and (5), https://library.partnertax.ai/us-wi/regs/tax-11.26 CR 12-015 : cr. Register July 2012 No. 679 , eff. 8-1-12; CR 14-006 : cr. (1) (cg), (cr), am. (1) (h), r. and recr. (2) (a), am. (2) (b), (Example 2), (Example 3), (c), (d) (Example 1) to (Example 5), (e) 2. L. (Example), (3) (a) 2., (b) Register August 2014 No. 704 , eff. 9-1-14; correction in (2) (d) (Examples) (1) made under s. 13.92 (4) (b) 7. , Stats., Register August 2014 No. 704 ; CR 19-113 : renum. (3) (c) to (3) (c) 1. and am., cr. (3) (c) 2., am. (4) (a), cr. (4) (am), (Example) Regist https://library.partnertax.ai/us-wi/regs/tax-11.27 Cr. Register, September, 1977, No. 261 , eff. 10-1-77; am. (2) (d) and (e) and cr. (2) (f), Register, January, 1983, No. 325 , eff. 2-1-83; cr. (2) (g), Register, December, 1983, No. 336 , eff. 1-1-84; am. (3) (b), Register, April, 1990, No. 412 , eff. 5-1-90; am. (1) (a) and (b), (2) (intro.), (b), (c), (d) and (e) and (3) (a), Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (intro.), (c), (3) (intro.) and (b), Register, December, 1992, No. 444 , eff. 1-1-93; am. (2) (c) and (d), cr. (2) ( https://library.partnertax.ai/us-wi/regs/tax-11.28 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (1), (2) (a) and (b), Register, September, 1984, No. 345 , eff. 10-1-84; am. (2) (c), Register, July, 1987, No. 379 , eff. 8-1-87; r. and recr. Register, January, 1994, No. 457 , eff. 2-1-94; EmR0924 : emerg. am. (title), (2), (4), (5) (title), (a), (c), (6) and (7), renum. (1) (a) and (b) to be (1) (b) and (c) and am., cr. (1) (a), r. and recr. (3), eff. 10-1-09; CR 09-090 : am. (title), (2), (4), (5) (title), (a), (c), (6) and (7), renu https://library.partnertax.ai/us-wi/regs/tax-11.29 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (2) (intro.) and (a), Register, July, 1987, No. 379 , eff. 8-1-87; r. and recr. (1) (a) and (b) and (2) (intro.), am. (2) (a) and (d), (3) (a), (b) and (c) 2., and (4) (a), cr. (2) (e) and (6), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1) (a), renum. (2) (intro.) (a) to (e) to be (2) (a) to (f) and am. (2) (b) and (e), (3) (b), (4) (c) and (5), r. and recr. (3) (c), Register, December, 1996, No. 492 , eff. 1-1-97; am. (2) (b), (c https://library.partnertax.ai/us-wi/regs/tax-11.30 Cr. Register, July, 1977, No. 259 , eff. 8-1-77; cr. (4) (d), (6) (d) 2. and (h), am. (1), (3), (4) (b), (5) and (6) (a), (d) and (g), Register, June, 1991, No. 426 , eff. 7-1-91; correction in (6) (d) 2. made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559 ; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : r. and recr. Register May 2010 No. 653 , eff. 6-1-10; correction to numbering of (8) made under s. 13.92 (4) (b) 1., Stats., Register May 2010 No. 653 . https://library.partnertax.ai/us-wi/regs/tax-11.32 Cr. Register, July, 1977, No. 259 , eff. 8-1-77; cr. (4) (d), (6) (d) 2. and (h), am. (1), (3), (4) (b), (5) and (6) (a), (d) and (g), Register, June, 1991, No. 426 , eff. 7-1-91; correction in (6) (d) 2. made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559 ; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : r. and recr. Register May 2010 No. 653 , eff. 6-1-10; correction to numbering of (8) made under s. 13.92 (4) (b) 1., Stats., Register May 2010 No. 653 . https://library.partnertax.ai/us-wi/regs/tax-11.33 Cr. Register, December, 1977, No. 264 , eff. 1-1-78; am. (4) (a) and (b), (5) (b) and (c), r. and recr. (5) (a), Register, January, 1983, No. 325 , eff. 2-1-83; am. (3) (c), Register, December, 1983, No. 336 , eff. 1-1-84; emerg. am. (5) (a), eff. 3-24-86; am. (5) (a) and (am), Register, October, 1986, No. 370 , eff. 11-1-86; cr. (6), Register, April, 1990, No. 412 , eff. 5-1-90; cr. (7), am. (2), (3) (a) and (c) and (5) (d), Register, June, 1991, No. 426 , eff. 7-1-91; am. (2), (4) (a) and (c), https://library.partnertax.ai/us-wi/regs/tax-11.34 Cr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2), (4) (c) and (g), Register, April, 1993, No. 448 , eff. 5-1-93; am. (4) (a) and (g), Register, August, 1999, No. 524 , eff. 9-1-99; EmR0924 : emerg. am. (2), (4) (a) to (d), (f), (g), (5) (b) to (d) and (f), eff. 10-1-09; CR 09-090 : am. (2), (4) (a) to (d), (f), (g), (5) (b) to (d) and (f) Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (4) (c) Register November 2010 No. 659 , eff. 12-1-10; CR 12-014 : r. and recr. (4), am. (5) ( https://library.partnertax.ai/us-wi/regs/tax-11.35 Cr. Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (b) 2., 3. and (5) (c), r. (3) (b) 3., Register, April, 1994, No. 460 , eff. 5-1-94; EmR0924 : emerg. am. (2) (a), (3) (b) 1., 2., (4) (a) and (5) (c), eff. 10-1-09; CR 09-090 : am. (2) (a), (3) (b) 1., 2., (4) (a) and (5) (c) Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (3) (d), r. and recr. (4) Register November 2010 No. 659 , eff. 12-1-10; CR 12-014 : am. (1), (3) (a), (b) (intro.), cr. (3) (bg), (br) Register August 2012 No https://library.partnertax.ai/us-wi/regs/tax-11.38 Cr. Register, June, 1991, No. 426 , eff. 7-1-91; renum. (1) and (2) to be (2) and (1) and am. (2) (b), am. (3), (5) (b) and (6) (a), Register, October, 1997, No. 502 , eff. 11-1-97; EmR0924 : emerg. am. (2) (b), (3), (4) (c), (5) (a), (b), (6) (b), (7) (d) and (8), r. (2) (c), renum. (2) (d) to be (2) (c) and am., cr. (2) (d), eff. 10-1-09; CR 09-090 : am. (2) (b), (3), (4) (c), (5) (a), (b), (6) (b), (7) (d) and (8), r. (2) (c), renum. (2) (d) to be (2) (c) and am., cr. (2) (d), Register May 20 https://library.partnertax.ai/us-wi/regs/tax-11.39 Cr. Register, October, 1976, No. 250 , eff. 11-1-76; r. and recr. Register, June, 1993, No. 450 , eff. 7-1-93; EmR0924 : emerg. am. (title), (1) (title), (intro.), (a), (2) (e) and (3) (b), eff. 10-1-09; CR 09-090 : am. (title), (1) (title), (intro.), (a), (2) (e) and (3) (b) Register May 2010 No. 653 , eff. 6-1-10; correction in (3) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register May 2010 No. 653 ; correction in (2) made under s. 35.17 , Stats., Register April 2019 No. 760 . https://library.partnertax.ai/us-wi/regs/tax-11.40 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (3) (j), (4) (c) and (r) 13., cr. (3) (om), Register, June, 1983, No. 330 , eff. 7-1-83; am. (1), (3) (f), cr. (3) (ze), (zf) and (zg), r. (4) (p), (q) and (r) 10., Register, September, 1984, No. 345 , eff. 10-1-84; am. (3) (f), Register, July, 1987, No. 379 , eff. 8-1-87; correction in (4) (m) made under s. 13.93 (2m) (b) 5., Register, April, 1994, No. 460 ; correction in (2) (a) made under s. 13.93 (2m) (b) 5., Stats., Register, October https://library.partnertax.ai/us-wi/regs/tax-11.41 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (4) (e), Register, October, 1979, No. 286 , eff. 11-1-79; am. (1) (a), (2) (b), (3) (a) to (c), Register, November, 1981, No. 311 , eff. 12-1-81; am. (1) (a), Register, June, 1990, No. 414 , eff. 7-1-90; am. (1) (a) and (c), (2), (3) (a), (b), (d), and (4), cr. (1) (d) and (e), Register, March, 1991, No. 423 , eff. 4-1-91; reprinted to restore dropped copy in (1) (a), Register, April, 1994, No. 460 ; EmR0924 : emerg. am. (1) (a) to (c), ( https://library.partnertax.ai/us-wi/regs/tax-11.42 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; cr. (3) (a) 15. and am. (4) (h), Register, October, 1979, No. 286 , eff. 11-1-79; am. (3) (a) 4., Register, July, 1987, No. 379 , eff. 8-1-87; am. (5) (intro.), Register, April, 1990, No. 412 , eff. 5-1-90; am. (2) (intro.), (3) (b) and (4) (intro.), cr. (5) (c), Register, March, 1991, No. 423 , eff. 4-1-91; r. and recr. (1), r. (2), (3) (b), cr. (2) (a) 4. b., (b), (4) (b) (intro.), renum. (3) (a) (intro.), 1. to 15., (4), (5) (intro.), (a), https://library.partnertax.ai/us-wi/regs/tax-11.45 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; cr. (3) (a) 15. and am. (4) (h), Register, October, 1979, No. 286 , eff. 11-1-79; am. (3) (a) 4., Register, July, 1987, No. 379 , eff. 8-1-87; am. (5) (intro.), Register, April, 1990, No. 412 , eff. 5-1-90; am. (2) (intro.), (3) (b) and (4) (intro.), cr. (5) (c), Register, March, 1991, No. 423 , eff. 4-1-91; r. and recr. (1), r. (2), (3) (b), cr. (2) (a) 4. b., (b), (4) (b) (intro.), renum. (3) (a) (intro.), 1. to 15., (4), (5) (intro.), (a), https://library.partnertax.ai/us-wi/regs/tax-11.46 Cr. Register, October, 1976, No. 250 , eff. 11-1-76; r. (2) (c) 5., am. (3) (intro.) and (e), Register, September, 1984, No. 345 , eff. 10-1-84; am. (3) (d), Register, July, 1987, No. 379 , eff. 8-1-87; am. (3) (a) and (b) and (4), cr. (3) (c), renum. (3) (c) to (3) (d), renum. (3) (d) to (3) (e), renum. (3) (e) to (3) (f) and (g) and am., renum. (3) (f) to (3) (h), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1), (2) (a), (b) (intro.), (c) (intro.), (3) (intro.) to (e) and (4), r. and rec https://library.partnertax.ai/us-wi/regs/tax-11.47 Cr. Register, October, 1976, No. 250 , eff. 11-1-76; r. (2) (c) 5., am. (3) (intro.) and (e), Register, September, 1984, No. 345 , eff. 10-1-84; am. (3) (d), Register, July, 1987, No. 379 , eff. 8-1-87; am. (3) (a) and (b) and (4), cr. (3) (c), renum. (3) (c) to (3) (d), renum. (3) (d) to (3) (e), renum. (3) (e) to (3) (f) and (g) and am., renum. (3) (f) to (3) (h), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1), (2) (a), (b) (intro.), (c) (intro.), (3) (intro.) to (e) and (4), r. and rec https://library.partnertax.ai/us-wi/regs/tax-11.48 Cr. Register, September, 1977, No. 261 , eff. 10-1-77; am. (3) (a) (intro.), 2. and (b) 3., cr. (3) (c), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1) (intro.), (a) and (e), (2) (a), (3) (a) (intro.), 2., (b) (intro.) and 3. and (c), cr. (3) (b) 8., Register, January, 1992, No. 433 , eff. 2-1-92; EmR0924 : emerg. am. (1) (title), (intro.) to (c), (e), (2), (3) (a), (b) (intro.) and (c), cr. (3) (bm), eff. 10-1-09; CR 09-090 : am. (1) (title), (intro.) to (c), (e), (2), (3) (a), (b) (intr https://library.partnertax.ai/us-wi/regs/tax-11.49 Cr. Register, November, 1977, No. 263 , eff. 12-1-77; am. (1) (a) and (b), (2) (a) and (b) and (3) (b), cr. (1) (c) and (d), (2) (c) and (d), renum. (2) (c) to be (2) (e) and am., Register, March, 1991, No. 423 , eff. 4-1-91; correction in (1) (d) made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559 ; EmR0924 : emerg. am. (1), (2) (intro.) to (b), (c) (intro.), 2. (intro.), b., 3., (d), (e) and (3), cr. (3) (c), eff. 10-1-09; CR 09-090 : am. (1), (2) (intro.) to (b), (c) (intro.), https://library.partnertax.ai/us-wi/regs/tax-11.50 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (1) (a), cr. (2) (f), Register, January, 1983, No. 325 , eff. 2-1-83; am. (2) (a) and (e), Register, June, 1983, No. 330 , eff. 7-1-83; am. (2) (a), Register, July, 1987, No. 379 , eff. 8-1-87; correction in (2) (c) made under s. 13.93 (2m) (b) 7., Stats., Register, April, 1990, No. 412 ; am. (1) (b) and (d), (2) (b), (c) and (f) and (3) (a), cr. (2) (g), (h) and (i), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1) (b) and (2) (d), re https://library.partnertax.ai/us-wi/regs/tax-11.51 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (3) (e), Register, December, 1983, No. 336 , eff. 1-1-84; am. (4) (d) 3., Register, April, 1985, No. 352 , eff. 5-1-85; am. (4) (d) 3., Register, December, 1987, No. 384 , eff. 1-1-88; am. (2), (3) (a), (b), (c), (d) and (h) and (4) (a) (intro.), 1. (intro.), a. and 2. and (d) (intro.), 1. and 2., r. (4) (d) 3., renum. (4) (c) to be (3) (i), Register, June, 1991, No. 426 , eff. 7-1-91; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : https://library.partnertax.ai/us-wi/regs/tax-11.52 Cr. Register, December, 1977, No. 264 , eff. 1-1-78; am. (2) (b), Register, June, 1983, No. 330 , eff. 7-1-83; am. (2) (a) and (b), Register, September, 1984, No. 345 , eff. 10-1-84; am. (1), (2) (a), (b) and (c) (intro.), 2., 3., and 4., cr. (2) (c) 5. and (3), Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (a) and (b), Register, December, 1992, No. 444 , eff. 1-1-93; am. (1) and (2) (a) and (b), Register, December, 1996, No. 492 , eff. 1-1-97; am. (1) and (2) (a) and (b), r. (2) (c) (int https://library.partnertax.ai/us-wi/regs/tax-11.53 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (3) (a) 1. and r. (4) (c), Register, December, 1983, No. 336 , eff. 1-1-84; am. (1) (intro.), (3) (a) 1., (5) (c) 5. and (6) (a), Register, June, 1991, No. 426 , eff. 7-1-91; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : r. and recr. Register May 2010 No. 653 , eff. 6-1-10; correction to numbering of (4) (a) 4m. made under s. 13.92 (4) (b) 1. , Stats., Register May 2010 No. 653 ; CR 14-006 : am. (5) (a) Register August 2014 No. 70 https://library.partnertax.ai/us-wi/regs/tax-11.54 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (3) (a) 1. and r. (4) (c), Register, December, 1983, No. 336 , eff. 1-1-84; am. (1) (intro.), (3) (a) 1., (5) (c) 5. and (6) (a), Register, June, 1991, No. 426 , eff. 7-1-91; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : r. and recr. Register May 2010 No. 653 , eff. 6-1-10; correction to numbering of (4) (a) 4m. made under s. 13.92 (4) (b) 1. , Stats., Register May 2010 No. 653 ; CR 14-006 : am. (5) (a) Register August 2014 No. 70 https://library.partnertax.ai/us-wi/regs/tax-11.55 Cr. Register, June, 1990, No. 414 , eff. 7-1-90; correction in (1) (a) made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559 ; EmR0924 : emerg. am. (title), (1), (2) (b) to (d), (3), and (5), eff. 10-1-09; CR 09-090 : am. (title), (1), (2) (b) to (d), (3), and (5) Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (2) (c) Register November 2010 No. 659 , eff. 12-1-10; CR 20-027 : am. (5) Register July 2021 No. 787 , eff. 8-1-21; correction in (5) made under s. 13.92 (4) (b) 6 https://library.partnertax.ai/us-wi/regs/tax-11.56 CR 22-017 : cr. Register June 2023 No. 810 , eff. 7-1-23; correction in (3) (b) 2. made under s. 13.92 (4) (b) 7. , Stats., and corrections in (4) (g), (6) (d) 2. made under s. 35.17 , Stats., Register June 2023 No. 810 . https://library.partnertax.ai/us-wi/regs/tax-11.57 Cr. Register, March, 1983, No. 327 , eff. 4-1-83; am. (3) (a), renum. (3) (b) to be (3) (b) 1., cr. (3) (b) 2., r. and recr. (7), Register, September, 1984, No. 345 , eff. 10-1-84; am. (3) (a) and (c), (5) and (6) (a) 1., (b) (intro.) 1. and 2. and (7) (b), r. (6) (b) 3., cr. (6) (c), Register, April, 1994, No. 460 , eff. 5-1-94; r. (1) (a) and (6) (b) 1. and 2., renum. (1) (b) and (c) to be (1) (c) and (a) and am. (c), (3) (a), (b) 1. and 2. and (c) to be (3) (a) (intro.), 1. and 2. and (b) and https://library.partnertax.ai/us-wi/regs/tax-11.535 Cr. Register, January, 1978, No. 265 , eff. 2-1-78; am. (3) (a) 1. and r. (4) (c), Register, December, 1983, No. 336 , eff. 1-1-84; am. (1) (intro.), (3) (a) 1., (5) (c) 5. and (6) (a), Register, June, 1991, No. 426 , eff. 7-1-91; EmR0924 : emerg. r. and recr. eff. 10-1-09; CR 09-090 : r. and recr. Register May 2010 No. 653 , eff. 6-1-10; correction to numbering of (4) (a) 4m. made under s. 13.92 (4) (b) 1. , Stats., Register May 2010 No. 653 ; CR 14-006 : am. (5) (a) Register August 2014 No. 70 https://library.partnertax.ai/us-wi/regs/tax-11.555 Cr. Register, June, 1990, No. 414 , eff. 7-1-90; correction in (1) (a) made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559 ; EmR0924 : emerg. am. (title), (1), (2) (b) to (d), (3), and (5), eff. 10-1-09; CR 09-090 : am. (title), (1), (2) (b) to (d), (3), and (5) Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (2) (c) Register November 2010 No. 659 , eff. 12-1-10; CR 20-027 : am. (5) Register July 2021 No. 787 , eff. 8-1-21; correction in (5) made under s. 13.92 (4) (b) 6 https://library.partnertax.ai/us-wi/regs/tax-12.05 Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305 , eff. 6-1-81; am. (3) (intro.), Register, January, 1985, No. 349 , eff. 2-1-85; CR 13-036 : am. (1) (b), (c) (intro.) Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2), (3) Register October 2019 No. 766 , eff. 11-1-19. https://library.partnertax.ai/us-wi/regs/tax-12.06 Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305 , eff. 6-1-81; am. (3) (intro.), Register, January, 1985, No. 349 , eff. 2-1-85; CR 13-036 : am. (1) (b), (c) (intro.) Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2), (3) Register October 2019 No. 766 , eff. 11-1-19. https://library.partnertax.ai/us-wi/regs/tax-12.07 Emerg. cr. eff. 7-31-81; cr. Register, February, 1982, No. 314 , eff. 3-1-82; cr. (5) (a) 4. and (b) 8., Register, January, 1985, No. 349 , eff. 2-1-85; am. (1) (i), r. and recr. (5), Register, January, 1989, No. 397 , eff. 2-1-89; am. (5) (b) 1. intro. and 8., Register, October, 1995, No. 478 , eff. 11-1-95; correction in (6) made under s. 13.93 (2m) (b) 6., Stats., Register November 2002 No. 563 ; CR 13-036 : am. (1) (c), (2) (b), (6) Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : a https://library.partnertax.ai/us-wi/regs/tax-12.10 Cr. Register, February, 1976, No. 242 , eff. 3-1-76; am. (2) (b), Register, January, 1985, No. 349 , eff. 2-1-85; am. (2) (b), Register, June, 1996, No. 486 , eff. 7-1-96; CR 13-036 : r. and recr. Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2) (b) Register October 2019 No. 766 , eff. 11-1-19. https://library.partnertax.ai/us-wi/regs/tax-12.20 Cr. Register, February, 1976, No. 242 , eff. 3-1-76; am. (2) (b), Register, January, 1985, No. 349 , eff. 2-1-85; am. (2) (b), Register, June, 1996, No. 486 , eff. 7-1-96; CR 13-036 : r. and recr. Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2) (b) Register October 2019 No. 766 , eff. 11-1-19. https://library.partnertax.ai/us-wi/regs/tax-12.21 Cr. Register, February, 1976, No. 242 , eff. 3-1-76; am. (2) (b), Register, January, 1985, No. 349 , eff. 2-1-85; am. (2) (b), Register, June, 1996, No. 486 , eff. 7-1-96; CR 13-036 : r. and recr. Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2) (b) Register October 2019 No. 766 , eff. 11-1-19. https://library.partnertax.ai/us-wi/regs/tax-12.22 Cr. Register, August, 1982, No. 320 , eff. 9-1-82; am. (1) (b) and (2) (b), Register, January, 1989, No. 397 , eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register November 2002 No. 563 . https://library.partnertax.ai/us-wi/regs/tax-12.23 Cr. Register, August, 1982, No. 320 , eff. 9-1-82; am. (1) (b) and (2) (b), Register, January, 1989, No. 397 , eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register November 2002 No. 563 . https://library.partnertax.ai/us-wi/regs/tax-12.25 Cr. Register, August, 1982, No. 320 , eff. 9-1-82; am. (1) (b) and (2) (b), Register, January, 1989, No. 397 , eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register November 2002 No. 563 . https://library.partnertax.ai/us-wi/regs/tax-12.055 Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305 , eff. 6-1-81; am. (3) (intro.), Register, January, 1985, No. 349 , eff. 2-1-85; CR 13-036 : am. (1) (b), (c) (intro.) Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2), (3) Register October 2019 No. 766 , eff. 11-1-19. https://library.partnertax.ai/us-wi/regs/tax-12.60 Cr. Register, August, 1982, No. 320 , eff. 9-1-82; am. (1) (b) and (2) (b), Register, January, 1989, No. 397 , eff. 2-1-89; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register November 2002 No. 563 . https://library.partnertax.ai/us-wi/regs/tax-12.065 Cr. Register, January, 1985, No. 349 , eff. 2-1-85. https://library.partnertax.ai/us-wi/regs/tax-12.073 Emerg. cr. eff. 7-31-81; cr. Register, February, 1982, No. 314 , eff. 3-1-82; cr. (5) (a) 4. and (b) 8., Register, January, 1985, No. 349 , eff. 2-1-85; am. (1) (i), r. and recr. (5), Register, January, 1989, No. 397 , eff. 2-1-89; am. (5) (b) 1. intro. and 8., Register, October, 1995, No. 478 , eff. 11-1-95; correction in (6) made under s. 13.93 (2m) (b) 6., Stats., Register November 2002 No. 563 ; CR 13-036 : am. (1) (c), (2) (b), (6) Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : a https://library.partnertax.ai/us-wi/regs/tax-13.01 Cr. Register, November, 1982, No. 323 , eff. 12-1-82. https://library.partnertax.ai/us-wi/regs/tax-13.02 Cr. Register, November, 1982, No. 323 , eff. 12-1-82. https://library.partnertax.ai/us-wi/regs/tax-13.03 Cr. Register, November, 1982, No. 323 , eff. 12-1-82. https://library.partnertax.ai/us-wi/regs/tax-13.05 Cr. Register, November, 1982, No. 323 , eff. 12-1-82. https://library.partnertax.ai/us-wi/regs/tax-13.06 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; emerg. cr. (10m), eff. 1-1-86. am. (4), cr. (10m), r. and recr. (11), Register, September, 1986, No. 369 , eff. 10-1-86; emerg. cr. (20) and (21), eff. 12-14-92; emerg. cr. (4m), (14g) and (14r), eff. 5-17-93; am. (3), (10), (11) (a) and (b) 1., r. and recr. (4), cr. (4m), (14g) and (14r), r. (15) and (17), Register, August, 1993, No. 452 , eff. 9-1-93; corrections in (3), (4m), (5), (8), (11) (a) and (b) 1. made under s. 13.93 (2m) (b) 7., S https://library.partnertax.ai/us-wi/regs/tax-13.07 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; emerg. cr. (10m), eff. 1-1-86. am. (4), cr. (10m), r. and recr. (11), Register, September, 1986, No. 369 , eff. 10-1-86; emerg. cr. (20) and (21), eff. 12-14-92; emerg. cr. (4m), (14g) and (14r), eff. 5-17-93; am. (3), (10), (11) (a) and (b) 1., r. and recr. (4), cr. (4m), (14g) and (14r), r. (15) and (17), Register, August, 1993, No. 452 , eff. 9-1-93; corrections in (3), (4m), (5), (8), (11) (a) and (b) 1. made under s. 13.93 (2m) (b) 7., S https://library.partnertax.ai/us-wi/regs/tax-13.08 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; r. and recr. Register, February, 1986, No. 362 , eff. 3-1-86; am. (2) (a) 4., (2) (b), 2. intro. and a. to d. and (3), renum. (2) (c) 6. and 7. to be (2) (c) 9. and 10., cr. (2) (a) 4.a. to c., (2) (a) 6., (2) (b) 2. f. and (2) (c) 6. to 8., r. and recr. (2) (b) 2. c., Register, September, 1986, No. 369 , eff. 10-1-86; am. (2) (c) 9. a., Register, August, 1993, No. 452 , eff. 9-1-93; corrections in (2) (c) 6. a., 9. a. and c. made under s. 13 https://library.partnertax.ai/us-wi/regs/tax-13.09 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; r. and recr. Register, February, 1986, No. 362 , eff. 3-1-86; am. (2) (a) 4., (2) (b), 2. intro. and a. to d. and (3), renum. (2) (c) 6. and 7. to be (2) (c) 9. and 10., cr. (2) (a) 4.a. to c., (2) (a) 6., (2) (b) 2. f. and (2) (c) 6. to 8., r. and recr. (2) (b) 2. c., Register, September, 1986, No. 369 , eff. 10-1-86; am. (2) (c) 9. a., Register, August, 1993, No. 452 , eff. 9-1-93; corrections in (2) (c) 6. a., 9. a. and c. made under s. 13 https://library.partnertax.ai/us-wi/regs/tax-13.10 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; r. and recr. Register, February, 1986, No. 362 , eff. 3-1-86; am. (2) (a) 4., (2) (b), 2. intro. and a. to d. and (3), renum. (2) (c) 6. and 7. to be (2) (c) 9. and 10., cr. (2) (a) 4.a. to c., (2) (a) 6., (2) (b) 2. f. and (2) (c) 6. to 8., r. and recr. (2) (b) 2. c., Register, September, 1986, No. 369 , eff. 10-1-86; am. (2) (c) 9. a., Register, August, 1993, No. 452 , eff. 9-1-93; corrections in (2) (c) 6. a., 9. a. and c. made under s. 13 https://library.partnertax.ai/us-wi/regs/tax-13.11 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; r. and recr. Register, September, 1986, No. 369 , eff. 10-1-86; emerg. am. (7), eff. 12-14-92; emerg. am. (7), eff. 5-17-93; am. (7) and (9) (intro.), cr. (9) (g) and (14), Register, August, 1993, No. 452 , eff. 9-1-93; correction in (9) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register May 2010 No. 653 . https://library.partnertax.ai/us-wi/regs/tax-13.12 Cr. Register, November, 1982, No. 323 , eff. 12-1-82; r. and recr. Register, September, 1986, No. 369 , eff. 10-1-86; emerg. am. (7), eff. 12-14-92; emerg. am. (7), eff. 5-17-93; am. (7) and (9) (intro.), cr. (9) (g) and (14), Register, August, 1993, No. 452 , eff. 9-1-93; correction in (9) (intro.) made under s. 13.92 (4) (b) 7. , Stats., Register May 2010 No. 653 . https://library.partnertax.ai/us-wi/regs/tax-14.01 Cr. Register, February, 1990, No. 410 , eff. 3-1-90; am. (3) (a), Register, January, 1991, No. 421 , eff. 2-1-91; am. (1), (2) (intro.), (3) (a), (4), (5) (b), (6) and (8), renum. (2) (a) to (d) to be (2) (b), (c) (d) and (a), and am. (a) and (b), renum. (5) (a) to be (5) (a) (intro.) and am., renum. (7) to be (7) (a) (intro.) and am., cr. (5) (a) 1., 2., (7) (a) 1. to 4. and (b), Register, July, 2000, No. 535 , eff. 8-1-00; CR 16-046 : am. (4) (a) to (c) Register January 2018 No. 745 , eff. 2-1 https://library.partnertax.ai/us-wi/regs/tax-14.02 Cr. Register, February, 1990, No. 410 , eff. 3-1-90; am. (3) (a), Register, January, 1991, No. 421 , eff. 2-1-91; am. (1), (2) (intro.), (3) (a), (4), (5) (b), (6) and (8), renum. (2) (a) to (d) to be (2) (b), (c) (d) and (a), and am. (a) and (b), renum. (5) (a) to be (5) (a) (intro.) and am., renum. (7) to be (7) (a) (intro.) and am., cr. (5) (a) 1., 2., (7) (a) 1. to 4. and (b), Register, July, 2000, No. 535 , eff. 8-1-00; CR 16-046 : am. (4) (a) to (c) Register January 2018 No. 745 , eff. 2-1 https://library.partnertax.ai/us-wi/regs/tax-14.03 Cr. Register, February, 1990, No. 410 , eff. 3-1-90; r. (2) (c) and am. (5), (9), (10) and (11), Register, July, 2000, No. 535 , eff. 8-1-00; CR 21-085 : am. (9) (Example) Register August 2022 No. 800 , eff. 9-1-22. https://library.partnertax.ai/us-wi/regs/tax-14.04 Cr. Register, February, 1990, No. 410 , eff. 3-1-90; renum. (3) to (6) to be (4) to (7) and am. (5) (a) 1., cr. (3), Register, August, 1990, No. 416 , eff. 9-1-90; am. (3) (a), (4) (b) 10., 15., 23. d. and f. Register, June, 1993, No. 450 , eff. 7-1-93; cr. (2) (intro.) and (4) (b) 5. e., r. and recr. (4) (b) 3. and (5), am. (3) (a), (b) and (c) 2. and (4) (b) (intro.), 2., 5. (intro.) and a., 7., 11., 12., 14., 15. and 20., renum. (4) (b) 23. (intro.) and a. to i. to be (4) (c) (intro.) and 1. https://library.partnertax.ai/us-wi/regs/tax-14.05 Cr. Register, February, 1990, No. 410 , eff. 3-1-90; am. (2), (3) (a) to (d), (8) (b) and (9) (b), cr. (3) (e), Register, January, 1991, No. 421 , eff. 2-1-91; am. (2), (3) (b), (c), (4) (a), (b) 1., 2. and (c), (8) (a), (b), (9) (a), (b), (10) (a) and (11), r. and recr. (5) and cr. (8) (c), Register, July, 2000, No. 535 , eff. 8-1-00; corrections in (2), (3) (c), (e) and (4) (c) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609 ; CR 21-085 : am. (3) (e) (Example) Register https://library.partnertax.ai/us-wi/regs/tax-14.06 Cr. Register, February, 1990, No. 410 , eff. 3-1-90; am. (3) (c) and (8) (a), renum. (8) (b) and (c) to be (8) (c) and (d) and am. (c), cr. (8) (b), Register, January, 1991, No. 421 , eff. 2-1-91; r. and recr. (2) and (5), r. (3) (b) and (13) (a) 1. to 3., renum. (3) (c) and (d) to be (3) (b) and (c), (13) (a) (intro.) and (b) to be (13) (b) and (c), (14) (b) to be (14) (b) 1., am. (3) (b), (4) (a) to (c), (e), (7), (8) (a) to (d) (intro.), 1., to 3., (9) (a), (12), (13) (a), (b), (14) (a) 1. an https://library.partnertax.ai/us-wi/regs/tax-15.01 Cr. Register, December, 1981, No. 312 , eff. 1-1-82. https://library.partnertax.ai/us-wi/regs/tax-15.02 Cr. Register, December, 1981, No. 312 , eff. 1-1-82. https://library.partnertax.ai/us-wi/regs/tax-15.03 Cr. Register, December, 1981, No. 312 , eff. 1-1-82. https://library.partnertax.ai/us-wi/regs/tax-15.04 Cr. Register, December, 1981, No. 312 , eff. 1-1-82. https://library.partnertax.ai/us-wi/regs/tax-15.05 Cr. Register, December, 1981, No. 312 , eff. 1-1-82; CR 13-037 : renum. (2) intro. to (2) and am., r. (2) (a) to (c) Register February 2014 No. 698 , eff. 3-1-14. https://library.partnertax.ai/us-wi/regs/tax-15.06 Cr. Register, December, 1981, No. 312 , eff. 1-1-82; CR 13-037 : renum. (2) intro. to (2) and am., r. (2) (a) to (c) Register February 2014 No. 698 , eff. 3-1-14. https://library.partnertax.ai/us-wi/regs/tax-16.01 Cr. Register, February, 1985, No. 350 , eff. 3-1-85. https://library.partnertax.ai/us-wi/regs/tax-16.02 Cr. Register, February, 1985, No. 350 , eff. 3-1-85. https://library.partnertax.ai/us-wi/regs/tax-16.03 Cr. Register, February, 1985, No. 350 , eff. 3-1-85. https://library.partnertax.ai/us-wi/regs/tax-16.04 Cr. Register, February, 1985, No. 350 , eff. 3-1-85. https://library.partnertax.ai/us-wi/regs/tax-16.05 Cr. Register, February, 1985, No. 350 , eff. 3-1-85; correction in (2) made under s. 13.93 (2m) (b) 6., Stats., Register, March, 1989, No. 399 . https://library.partnertax.ai/us-wi/regs/tax-16.06 Cr. Register, February, 1985, No. 350 , eff. 3-1-85; CR 13-035 : am. (2) Register December 2013 No. 696 , eff. 1-1-14. https://library.partnertax.ai/us-wi/regs/tax-18.04 Cr. Register, September, 1997, No. 501 , eff. 10-1-97; CR 13-036 : am. Register December 2013 No. 696 , eff. 1-1-14. https://library.partnertax.ai/us-wi/regs/tax-18.05 Cr. Register, September, 1997, No. 501 , eff. 10-1-97; CR 13-036 : am. Register December 2013 No. 696 , eff. 1-1-14. https://library.partnertax.ai/us-wi/regs/tax-18.06 Cr. Register, September, 1997, No. 501 , eff. 10-1-97; CR 13-036 : am. Register December 2013 No. 696 , eff. 1-1-14. https://library.partnertax.ai/us-wi/regs/tax-18.07 Cr. Register, September, 1997, No. 501 , eff. 10-1-97; CR 13-036 : am. Register December 2013 No. 696 , eff. 1-1-14. https://library.partnertax.ai/us-wi/regs/tax-18.09 Cr. Register, September, 1997, No. 501 , eff. 10-1-97. https://library.partnertax.ai/us-wi/regs/tax-19.01 Cr. Register, July, 1991, No. 427 , eff. 8-1-91; am. Register, December, 1998, No. 516 , eff. 1-1-99. https://library.partnertax.ai/us-wi/regs/tax-19.02 Cr. Register, July, 1991, No. 427 , eff. 8-1-91; am. Register, December, 1998, No. 516 , eff. 1-1-99. https://library.partnertax.ai/us-wi/regs/tax-19.03 Cr. Register, July, 1991, No. 427 , eff. 8-1-91; am. Register, December, 1998, No. 516 , eff. 1-1-99. https://library.partnertax.ai/us-wi/regs/tax-19.04 Cr. Register, July, 1991, No. 427 , eff. 8-1-91; r. (1) (a), (d), (e), (g), (h) and (2) (b), cr. (1) (am) and (4) (d), am. (1) (b), (c), (k), (L), (2) (intro.), (a), (c), (3) and (4) (intro.) and (a), Register, December, 1998, No. 516 , eff. 1-1-99; correction in (1) made under s. 13.93 (2m) (b) 1., Stats., Register, December, 1998, No. 516 ; corrections in (1) (f) 1., 2. and (4) (b) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609 ; CR 13-035 : am. (1) (c) (intro.) Regis https://library.partnertax.ai/us-wi/regs/tax-19.05 Cr. Register, July, 1991, No. 427 , eff. 8-1-91; r. (1) (a), (d), (e), (g), (h) and (2) (b), cr. (1) (am) and (4) (d), am. (1) (b), (c), (k), (L), (2) (intro.), (a), (c), (3) and (4) (intro.) and (a), Register, December, 1998, No. 516 , eff. 1-1-99; correction in (1) made under s. 13.93 (2m) (b) 1., Stats., Register, December, 1998, No. 516 ; corrections in (1) (f) 1., 2. and (4) (b) made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609 ; CR 13-035 : am. (1) (c) (intro.) Regis https://library.partnertax.ai/us-wi/regs/tax-20.04 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11; CR 16-064 : am. Register September 2017 No. 741 eff. 10-1-17. https://library.partnertax.ai/us-wi/regs/tax-20.05 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11; CR 16-064 : am. Register September 2017 No. 741 eff. 10-1-17. https://library.partnertax.ai/us-wi/regs/tax-20.06 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11; CR 16-064 : am. Register September 2017 No. 741 eff. 10-1-17. https://library.partnertax.ai/us-wi/regs/tax-20.07 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11; correction in (12) (c), (e) made under s. 13.92 (4) (b) 7. , Stats., Register April 2017 No. 736 ; CR 16-064 : am. (intro.) Register September 2017 No. 741 eff. 10-1-17. https://library.partnertax.ai/us-wi/regs/tax-20.08 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11; correction in (12) (c), (e) made under s. 13.92 (4) (b) 7. , Stats., Register April 2017 No. 736 ; CR 16-064 : am. (intro.) Register September 2017 No. 741 eff. 10-1-17. https://library.partnertax.ai/us-wi/regs/tax-20.09 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11. https://library.partnertax.ai/us-wi/regs/tax-20.10 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11. https://library.partnertax.ai/us-wi/regs/tax-20.11 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11. https://library.partnertax.ai/us-wi/regs/tax-20.12 CR 10-129 : cr. Register October 2011 No. 670 , eff. 11-1-11. https://library.partnertax.ai/us-wi/regs/tax-21.01 EmR2414 : emerg. cr., eff. 11-12-24; CR 24-090 : cr. Register July 2025 No. 835 , eff. 8-1-25. https://library.partnertax.ai/us-wi/regs/tax-21.02 EmR2414 : emerg. cr., eff. 11-12-24; CR 24-090 : cr. Register July 2025 No. 835 , eff. 8-1-25. https://library.partnertax.ai/us-wi/regs/tax-21.03 EmR2414 : emerg. cr., eff. 11-12-24; CR 24-090 : cr. Register July 2025 No. 835 , eff. 8-1-25. https://library.partnertax.ai/us-wi/regs/tax-21.04 EmR2414 : emerg. cr., eff. 11-12-24; CR 24-090 : cr. Register July 2025 No. 835 , eff. 8-1-25. https://library.partnertax.ai/us-wi/regs/tax-21.05 EmR2414 : emerg. cr., eff. 11-12-24; CR 24-090 : cr. Register July 2025 No. 835 , eff. 8-1-25. https://library.partnertax.ai/us-wi/regs/tax-21.06 EmR2414 : emerg. cr., eff. 11-12-24; CR 24-090 : cr. Register July 2025 No. 835 , eff. 8-1-25. https://library.partnertax.ai/us-wi/regs/tax-61.01 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am. Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-61.02 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am. Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-61.03 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am. Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-61.04 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am. Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-61.05 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; correction in (7) made under s. 13.93 (2m) (b) 6., Stats., Register, March, 1995, No. 471 ; renum. (1) to (7) to be (2) to (5), (7), (8) and (10), cr. (1), (6) and (9), Register, October, 2000, No. 538 , eff. 11-1-00.; CR 01-088 : am. (2), r. (3), renum. subs. (4) to (10) to be (3) to (9), and am. (6), (7) and (9) as renumbered Register February 2002 No. 554 , eff. 3-1-02; CR 04-083 : am. (2), (3) and (4), cr. (3) (a) to (c) and (8), renum. (8) a https://library.partnertax.ai/us-wi/regs/tax-61.06 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; correction in (7) made under s. 13.93 (2m) (b) 6., Stats., Register, March, 1995, No. 471 ; renum. (1) to (7) to be (2) to (5), (7), (8) and (10), cr. (1), (6) and (9), Register, October, 2000, No. 538 , eff. 11-1-00.; CR 01-088 : am. (2), r. (3), renum. subs. (4) to (10) to be (3) to (9), and am. (6), (7) and (9) as renumbered Register February 2002 No. 554 , eff. 3-1-02; CR 04-083 : am. (2), (3) and (4), cr. (3) (a) to (c) and (8), renum. (8) a https://library.partnertax.ai/us-wi/regs/tax-61.07 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; corrections in (2) made under s. 13.93 (2m) (b) 7., Stats., Register, March, 1995, No. 471 ; CR 01-088 : am. Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-61.08 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am. (1) Register February 2002 No. 554 , eff. 3-1-02; CR 04-083 : am. (1) and (2) Register April 2005 No. 592 , eff. 5-1-05. https://library.partnertax.ai/us-wi/regs/tax-61.09 Cr. Register, October, 2000, No. 538 , eff. 11-1-00; CR 04-083 : cr. (2) (f) and (4) (d), am. (4) (a) 1. and 2., (c) (intro.), 3., 4., 6., and (7) Register April 2005 No. 592 , eff. 5-1-2005; CR 04-083 : am. (2) (a), (4) (b) (intro.), (5) (a), (b), and (6), renum. (2) (b) to (i), (4) (b) 1. to 3., (6) (a) and (b) to be (2) (c) to (j), (4) (b) 1. a., b., 2. c., and (6) (e) 1. and 3., and am. (2) (h), (4) (b) 1. a., b., 2. c., and (6) (e) 3., cr. (2) (b) and (f), (4) (b) 1. to 3., (5) (am), (6) (a https://library.partnertax.ai/us-wi/regs/tax-61.10 Cr. Register, October, 2000, No. 538 , eff. 11-1-00; CR 04-083 : cr. (2) (f) and (4) (d), am. (4) (a) 1. and 2., (c) (intro.), 3., 4., 6., and (7) Register April 2005 No. 592 , eff. 5-1-2005; CR 04-083 : am. (2) (a), (4) (b) (intro.), (5) (a), (b), and (6), renum. (2) (b) to (i), (4) (b) 1. to 3., (6) (a) and (b) to be (2) (c) to (j), (4) (b) 1. a., b., 2. c., and (6) (e) 1. and 3., and am. (2) (h), (4) (b) 1. a., b., 2. c., and (6) (e) 3., cr. (2) (b) and (f), (4) (b) 1. to 3., (5) (am), (6) (a https://library.partnertax.ai/us-wi/regs/tax-61.25 Cr. Register, October, 2000, No. 538 , eff. 11-1-00; CR 04-083 : cr. (2) (f) and (4) (d), am. (4) (a) 1. and 2., (c) (intro.), 3., 4., 6., and (7) Register April 2005 No. 592 , eff. 5-1-2005; CR 04-083 : am. (2) (a), (4) (b) (intro.), (5) (a), (b), and (6), renum. (2) (b) to (i), (4) (b) 1. to 3., (6) (a) and (b) to be (2) (c) to (j), (4) (b) 1. a., b., 2. c., and (6) (e) 1. and 3., and am. (2) (h), (4) (b) 1. a., b., 2. c., and (6) (e) 3., cr. (2) (b) and (f), (4) (b) 1. to 3., (5) (am), (6) (a https://library.partnertax.ai/us-wi/regs/tax-61.085 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; corrections made under s. 13.93 (2m) (b) 6. and 7., Stats., Register, March, 1995, No. 471 ; am. (11) (c) and (21) (c), Register, October, 2000, No. 538 , eff. 11-1-00; CR 01-088 : r. (15) (c) and am. (1), (3), (5), (7), (8), (10), (11) (b), (e) and (h), (13), (14) (b), (bm), (c) and (d), (15) (a), (b) and (d), (16), (19), (20) and (21) (intro.) and (a) to (h) Register February 2002 No. 554 , eff. 3-1-02; CR: 04-083: am. (11) (c), (13) (a), (14) https://library.partnertax.ai/us-wi/regs/tax-62.01 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-62.02 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-62.20 Cr. Register, March, 1989, No. 399 , eff. 4-1-89; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.01 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.02 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.03 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.04 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.05 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.06 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; CR 01-088 : am., Register February 2002 No. 554 , eff. 3-1-02. https://library.partnertax.ai/us-wi/regs/tax-63.07 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; r. and recr. (11) (a), am. (11) (d) and (15) (g), Register, October, 1990, No. 418 , eff. 11-1-90; correction in (13) made under s. 13.93 (2m) (b) 7., Stats., Register, March, 1995, No. 471 ; CR 01-088 : am. (1) (2), (3), (5), (6), (7), (8) (b), (c), (d), (g), (9), (10), (11) (a),(d), (12), (13), (14), (15) (intro.), (a), (e), (f), (g) and (h) and r. and recr. (11) (c), Register February 2002 No. 554 , eff. 3-1-02; CR 07-087 : am. (11) (c) 1. https://library.partnertax.ai/us-wi/regs/tax-63.08 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; r. and recr. (11) (a), am. (11) (d) and (15) (g), Register, October, 1990, No. 418 , eff. 11-1-90; correction in (13) made under s. 13.93 (2m) (b) 7., Stats., Register, March, 1995, No. 471 ; CR 01-088 : am. (1) (2), (3), (5), (6), (7), (8) (b), (c), (d), (g), (9), (10), (11) (a),(d), (12), (13), (14), (15) (intro.), (a), (e), (f), (g) and (h) and r. and recr. (11) (c), Register February 2002 No. 554 , eff. 3-1-02; CR 07-087 : am. (11) (c) 1. https://library.partnertax.ai/us-wi/regs/tax-63.09 Cr. Register, December, 1989, No. 408 , eff. 1-1-90; r. and recr. (11) (a), am. (11) (d) and (15) (g), Register, October, 1990, No. 418 , eff. 11-1-90; correction in (13) made under s. 13.93 (2m) (b) 7., Stats., Register, March, 1995, No. 471 ; CR 01-088 : am. (1) (2), (3), (5), (6), (7), (8) (b), (c), (d), (g), (9), (10), (11) (a),(d), (12), (13), (14), (15) (intro.), (a), (e), (f), (g) and (h) and r. and recr. (11) (c), Register February 2002 No. 554 , eff. 3-1-02; CR 07-087 : am. (11) (c) 1.