Intent

Wis. Stat. § 71.33, under TAX-OPTION CORPORATIONS.

Wis. Stat. § 71.33

71.33 Intent. It 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. History: 1987 a. 312.