71.19 Conformity. Unless specifically provided in this subchapter, partnerships and limited liability companies shall be subject to all of the provisions, requirements and liabilities of this chapter, so far as applicable, unless the context requires otherwise. History: 1987 a. 312; 1993 a. 112.
71.195 Definition. In this subchapter, “partnership” includes limited liability companies and other entities that are treated as partnerships under the Internal Revenue Code, and “partnership” does not include publicly traded partnerships treated as corporations under s. 71.22 (1k). History: 1997 a. 27; 2005 a. 25.
71.20 Filing returns. (1) Every partnership shall furnish to the department a true and accurate statement, on or before the date on which the partnership is required to file for federal income tax purposes, not including any extension, under the Internal Revenue Code, in the manner and form and setting forth the facts the department […]
71.21 Computation. (1) The net income of a partnership shall be computed in the same manner and on the same basis as provided for computation of the income of persons other than corporations. (2) The standard deduction shall not be allowed in computing the taxable income of a partnership. (3) The credits under s. 71.28 […]
