Section 1.06. Application of federal income tax regulations.

  To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, Wisconsin income or franchise tax or Wisconsin minimum tax or alternative minimum tax of any natural person, fiduciary or corporation, including tax-option (S) corporations, any United States treasury regulation interpreting the provision shall be deemed a tax rule of the Wisconsin Administrative Code.

Cr. Register, March, 1966, No. 123 , eff. 4-1-66; am. Register, July, 1987, No. 379 , eff. 8-1-87; am Register, June, 1990, No. 414 , eff. 7-1-90.

Note

Federalization of the computation of Wisconsin gross income for individuals and fiduciaries was provided by Chapter 163, Laws of 1965 , effective for taxable year 1965 and thereafter. Federalization of the computation of Wisconsin net income of a corporation was provided by 1987 Wis. Act 27 , effective for taxable year 1987 and thereafter. Microsoft Windows NT 6.1.7601 Service Pack 1