71.195 Definition.
71.195
71.195 Definition. In this subchapter, "partnership" includes limited liability companies and other entities that are treated as partnerships under the Internal Revenue Code, and "partnership" does not include publicly traded partnerships treated as corporations under s. 71.22 (1k).71.195 - ANNOT.
History: 1997 a. 27; 2005 a. 25.