Wis. Admin. Code ch. Tax 2 – Income Taxation, Returns, Records and Gross Income | Midpage

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Wisconsin Administrative Code

Tax 2

Wis. Admin. Code ch. Tax 2

Income Taxation, Returns, Records and Gross Income

Department of Revenue

2.01Residence.2.02Reciprocity.2.03Corporation returns.2.04Information returns and wage statements.2.07Earned income tax credit.2.08Returns of persons other than corporations.2.085Claim for refund on behalf of a deceased taxpayer.2.09Reproduction of franchise or income tax forms.2.10Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin returns.2.105Notice by taxpayer of federal audit adjustments and amended returns.2.11Credit for sales and use tax paid on fuel and electricity.2.12Claims for refund and other amended returns.2.30Property located outside Wisconsin — depreciation and sale.2.31Compensation received by nonresident members of professional athletic teams.2.32Economic development surcharge — gross receipts defined.2.39Apportionment method.2.41Separate accounting method.2.44Permission to change basis of allocation.2.45Apportionment in special cases.2.46Apportionment of apportionable income of interstate air carriers.2.465Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier.2.47Apportionment of apportionable income of interstate motor carriers.2.475Apportionment of apportionable income of interstate railroads and car line companies.2.48Apportionment of apportionable income of interstate pipeline companies.2.49Apportionment of apportionable income of interstate financial institutions.2.495Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters.2.50Apportionment of apportionable income of interstate public utilities.2.502Apportionment of apportionable income of interstate telecommunications companies.2.505Apportionment of apportionable income of interstate professional sports clubs.2.60Definitions relating to combined reporting.2.61Combined reporting.2.62Unitary business.2.63Controlled group election.2.64Alternative apportionment for combined groups including specialized industries.2.65Designated agent of combined group.2.66Combined estimated tax payments.2.67Combined returns.2.82Nexus.2.85Penalty for failure to produce records under s. 71.80 (9m), Stats.2.87Reduction of delinquent interest rate under s. 71.82 (2) (b), Stats.2.88Interest rates.2.89Estimated tax requirements for short taxable years.2.90Withholding; wages.2.91Withholding; fiscal year taxpayers.2.92Withholding tax exemptions.2.93Withholding from wages of a deceased employee and from death benefit payments.2.935Reduction of delinquent interest rate under s. 71.82 (2) (d), Stats.2.94Tax-sheltered annuities.2.95Reporting of installment sales by natural persons and fiduciaries.2.955Credit for taxes paid to other states.2.957Relocated business credit or deduction.2.96Extensions of time to file corporation franchise or income tax returns.2.98Disaster area losses.2.986Registration of a business under s. 73.03 (69), Stats.