Intent
Wis. Stat. § 71.33
in effectIt is the intent of this subchapter and other subchapters relating to the treatment of tax-option corporations and their shareholders to prevent the double inclusion or omission of any item of income, deduction or basis.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/71.33Fetched: 10/7/2026
