71.745 – Pass-through entity audits, additional assessments and refunds at the entity level.
71.745 Pass-through entity audits, additional assessments and refunds at the entity level. (1) General applicability. Unless specifically provided in subs. (2) to (9), additional assessments and refunds of pass-through entities and pass-through members shall follow the provisions under this chapter. This section shall not apply for taxable years for which a pass-through entity made an […]