AB484,70,2120 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to
21the claimant as husband or wife his or her spouse.

AB484,71,223 71.07 (9e) (b) No credit may be allowed under this subsection to married
24persons, except married persons living apart who are treated as single under section

17703 (b) of the internal revenue code Internal Revenue Code, if the husband and wife
2spouses report their income on separate income tax returns for the taxable year.

AB484,71,114 71.09 (13) (a) 2. The tax shown on the return for the preceding year. If a
5husband and wife spouses who filed separate returns for the preceding taxable year
6file a joint return, the tax shown on the return for the preceding year is the sum of
7the taxes shown on the separate returns of the husband and wife spouses. If a
8husband and wife spouses who filed a joint return for the preceding taxable year file
9separate returns, the tax shown on the return for the preceding year is the husband's
10or wife's each spouse's proportion of that tax based on what their respective tax
11liabilities for that year would have been had they filed separately.

AB484,71,1413 71.52 (4) “Household" means a claimant and an individual related to the
14claimant as husband or wife his or her spouse.

AB484,71,2216 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
17as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
18(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
19of each spouse and if any part of that excess is attributable to negligence or
20intentional disregard of this chapter, but without intent to defraud, at the time of the
21filing of that separate return, then 25 percent of the total amount of that excess shall
22be added to the tax.

AB484,72,424 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
25the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)

1to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
2spouse and if any part of that excess is attributable to fraud with intent to evade tax
3at the time of the filing of that separate return, then 50 percent of the total amount
4of that excess shall be added to the tax.

AB484,72,66 77.25 (8m) Between husband and wife spouses.

AB484,72,118 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law,
9mother-in-law parent-in-law, daughter-in-law , or son-in-law of the transferor or,
10if the item is a motor vehicle, from the transferor to a corporation owned solely by the
11transferor or by the transferor's spouse.

AB484,72,1813 101.91 (5m) “Manufactured home community" means any plot or plots of
14ground upon which 3 or more manufactured homes that are occupied for dwelling or
15sleeping purposes are located. “Manufactured home community" does not include a
16farm where the occupants of the manufactured homes are the father, mother, son,
17daughter, brother or sister parents, children, or siblings of the farm owner or
18operator or where the occupants of the manufactured homes work on the farm.

AB484,72,2220 102.07 (5) (b) The parents, spouse, child, brother, sister, son-in-law,
21daughter-in-law, father-in-law, mother-in-law parent-in-law, brother-in-law, or
22sister-in-law of a farmer shall not be deemed the farmer's employees.

AB484,73,524 102.07 (5) (c) A shareholder-employee of a family farm corporation shall be
25deemed a “farmer" for purposes of this chapter and shall not be deemed an employee

1of a farmer. A “family farm corporation" means a corporation engaged in farming all
2of whose shareholders are related as lineal ancestors or lineal descendants, whether
3by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins,
4sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law parents-in-law,
5brothers-in-law, or sisters-in-law of such lineal ancestors or lineal descendants.

AB484,73,87 102.51 (1) (a) 1. A wife married person upon a husband his or her spouse with
8whom he or she is living at the time of his the spouse's death.

AB484,73,1211 103.10 (1) (h) “Spouse" means an employee's legal husband or wife the person
12to whom an employee is legally married.

AB484,73,1514 103.165 (3) (a) 3. The decedent's father or mother parent or parents if the
15decedent leaves no surviving spouse, domestic partner under ch. 770, or children.