In this chapter in regard to corporations and to nuclear decommissioning trust or reserve funds:
(1) "Corporation" includes corporations, publicly traded partnerships treated as corporations in section 7704 of the internal revenue code, limited liability companies treated as corporations under the internal revenue code, joint stock companies, associations, common law trusts and all other entities treated as corporations under section 7701 of the Internal Revenue Code, unless the context requires otherwise. A single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code is disregarded as a separate entity under this chapter, and its owner is subject to the tax on or measured by the entity's income. "Corporation" does not include any entity that is a qualified subchapter S subsidiary under s. 71.365 (7) .
(1m) "Department" means the department of revenue.
(1r) "Doing business in this state" includes issuing credit, debit, or travel and entertainment cards to customers in this state; owning, directly or indirectly, a general or limited partnership interest in a partnership that does business in this state, regardless of the percentage of ownership; and owning, directly or indirectly, an interest in a limited liability company that does business in this state, regardless of the percentage of ownership, if the limited liability company is treated as a partnership for federal income tax purposes.
(2) "Entertainment corporation" means a domestic or foreign corporation which derives income from amusement, entertainment or sporting events in this state or from the services of an entertainer, as defined in s. 71.01 (2) .
(2m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
(3) "Gain" means gain as computed under the internal revenue code.
(4)
(j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) and 71.42 (2) , "Internal Revenue Code", for taxable years that begin after December 31, 1994, and before January 1, 1996, means the federal Internal Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and as amended by P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1994, do not apply to this paragraph with respect to taxable years beginning after December 31, 1994, and before January 1, 1996, except that changes to the Internal Revenue Code made by P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) and 71.42 (2) , "Internal Revenue Code", for taxable years that begin after December 31, 1995, and before January 1, 1997, means the federal Internal Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and as amended by P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1995, do not apply to this paragraph with respect to taxable years beginning after December 31, 1995, and before January 1, 1997, except that changes to the Internal Revenue Code made by P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) and 71.42 (2) , "Internal Revenue Code", for taxable years that begin after December 31, 1996, and before January 1, 1998, means the federal Internal Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1996, do not apply to this paragraph with respect to taxable years beginning after December 31, 1996, and before January 1, 1998, except that changes to the Internal Revenue Code made by P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) and 71.42 (2) , "Internal Revenue Code", for taxable years that begin after December 31, 1997, and before January 1, 1999, means the federal Internal Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1997, do not apply to this paragraph with respect to taxable years beginning after December 31, 1997, and before January 1, 1999, except that changes to the Internal Revenue Code made by P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) and 71.42 (2) , "Internal Revenue Code", for taxable years that begin after December 31, 1998, and before January 1, 2000, means the federal Internal Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1998, do not apply to this paragraph with respect to taxable years beginning after December 31, 1998, and before January 1, 2000, except that changes to the Internal Revenue Code made by P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 , apply for Wisconsin purposes at the same time as for federal purposes.
(o) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) and 71.42 (2) , "Internal Revenue Code", for taxable years that begin after December 31, 1999, and before January 1, 2003, means the federal Internal Revenue Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1999, do not apply to this paragraph with respect to taxable years beginning after December 31, 1999, and before January 1, 2003, except that changes to the Internal Revenue Code made by P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 , apply for Wisconsin purposes at the same time as for federal purposes.
(p) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3) , 71.34 (1g) , and 71.42 (2) , "Internal Revenue Code," for taxable years that begin after December 31, 2002, means the federal Internal Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , and section 101 of P.L. 107-147 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2), and 823 (c) (2) of P.L. 99-514 and section 1008 (g) (5) of P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding section 101 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 2002, do not apply to this paragraph with respect to taxable years beginning after December 31, 2002.
(4m)
(h) For taxable years that begin after December 31, 1994, and before January 1, 1996, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and as amended by P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 1994, do not apply to this paragraph with respect to taxable years beginning after December 31, 1994, and before January 1, 1996, except that changes to the Internal Revenue Code made by P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-7 , P.L. 104-188 , excluding sections 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(i) For taxable years that begin after December 31, 1995, and before January 1, 1997, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and as amended by P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , PL. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 1995, do not apply to this paragraph with respect to taxable years beginning after December 31, 1995, and before January 1, 1997, except that changes to the Internal Revenue Code made by P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 104-188 , excluding sections 1123, 1202, 1204, 1311, and 1605 of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(j) For taxable years that begin after December 31, 1996, and before January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 1996, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 and as amended by P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 1996, do not apply to this paragraph with respect to taxable years beginning after December 31, 1996, and before January 1, 1998, except that changes to the Internal Revenue Code made by P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect provisions applicable to this subchapter made by P.L. 105-33 , P.L. 105-34 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(k) For taxable years that begin after December 31, 1997, and before January 1, 1999, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 1997, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 1997, do not apply to this paragraph with respect to taxable years beginning after December 31, 1997, and before January 1, 1999, except that changes to the Internal Revenue Code made by P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , and P.L. 107-181 , apply for Wisconsin purposes at the same time as for federal purposes.
(L) For taxable years that begin after December 31, 1998, and before January 1, 2000, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 1998, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 1998, do not apply to this paragraph with respect to taxable years beginning after December 31, 1998, and before January 1, 2000, except that changes to the Internal Revenue Code made by P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , and P.L. 107-276 , apply for Wisconsin purposes at the same time as for federal purposes.
(m) For taxable years that begin after December 31, 1999, and before January 1, 2003, "Internal Revenue Code", for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 1999, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , and as amended by P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 1999, do not apply to this paragraph with respect to taxable years beginning after December 31, 1999, and before January 1, 2003, except that changes to the Internal Revenue Code made by P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 , and changes that indirectly affect the provisions applicable to this subchapter made by P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding sections 101 and 406 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 , apply for Wisconsin purposes at the same time as for federal purposes.
(n) For taxable years that begin after December 31, 2002, "Internal Revenue Code," for corporations that are subject to a tax on unrelated business income under s. 71.26 (1) (a) , means the federal Internal Revenue Code as amended to December 31, 2002, excluding sections 103, 104, and 110 of P.L. 102-227 , sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 106-519 , sections 162 and 165 of P.L. 106-554 , P.L. 106-573 , section 431 of P.L. 107-16 , and section 101 of P.L. 107-147 , and as indirectly affected in the provisions applicable to this subchapter by P.L. 99-514 , P.L. 100-203 , P.L. 100-647 , P.L. 101-73 , P.L. 101-140 , P.L. 101-179 , P.L. 101-239 , P.L. 101-508 , P.L. 102-227 , excluding sections 103, 104, and 110 of P.L. 102-227 , P.L. 102-318 , P.L. 102-486 , P.L. 103-66 , excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66 , P.L. 103-296 , P.L. 103-337 , P.L. 103-465 , P.L. 104-7 , P.L. 104-188 , excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188 , P.L. 104-191 , P.L. 104-193 , P.L. 105-33 , P.L. 105-34 , P.L. 105-178 , P.L. 105-206 , P.L. 105-277 , P.L. 106-36 , P.L. 106-170 , P.L. 106-230 , P.L. 106-554 , excluding sections 162 and 165 of P.L. 106-554 , P.L. 107-15 , P.L. 107-16 , excluding section 431 of P.L. 107-16 , P.L. 107-22 , P.L. 107-116 , P.L. 107-134 , P.L. 107-147 , excluding section 101 of P.L. 107-147 , P.L. 107-181 , P.L. 107-210 , P.L. 107-276 , and P.L. 107-358 . The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the Internal Revenue Code enacted after December 31, 2002, do not apply to this paragraph with respect to taxable years beginning after December 31, 2002.
(5) Notwithstanding s. 71.26 (2) and (3) , for corporations, at the taxpayer's option, "internal revenue code", for taxable year 1986 and subsequent taxable years, includes any revisions to the federal internal revenue code adopted after January 1, 1986, that relate to the taxation of income derived from any source as a direct consequence of participation in the milk production termination program created by section 101 of P.L. 99-198 .
(5s) "Last day prescribed by law" has the meaning given in s. 71.738 .
(6) "Loss" means loss as computed under the internal revenue code.
(6m) "Member" does not include a member of a limited liability company treated as a corporation under sub. (1) .
(7) "Nuclear decommissioning reserve fund" and "nuclear decommissioning trust fund" have the meanings under section 468A of the internal revenue code.
(7m) "Partner" does not include a partner of a publicly traded partnership treated as a corporation under sub. (1) .
(8) "Pay", in regard to submissions to persons other than the department, has the meaning appropriate to the taxpayer's method of accounting.
(9) "Person" includes corporations, unless the context requires otherwise.
(9m) "Subscribe" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
(10) "Taxable year" means the taxable period upon the basis of which the taxable income of the taxpayer is computed for federal income tax purposes. The taxable year of a corporation that keeps its accounting records on the basis of a 52-53 week period ends on the last day of the month closest to the end of the 52-53 week period.
(11) Except as provided in s. 71.45 (2) , "Wisconsin net income", for corporations engaged in business wholly within this state, means net income and, for corporations engaged in business both within and outside this state, means the amount assigned to this state under s. 71.25 (6) , (10) (c) or (13) or by a separate accounting or allocation, if allowed under s. 71.25 (6) , or by another method approved under s. 71.25 (11) , (12) or (14) .