Tax 2.46 Apportionment of apportionable income of interstate air carriers. Tax 2.465 Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier. Tax 2.47 Apportionment of apportionable income of interstate motor carriers. Tax 2.475 Apportionment of apportionable income of interstate railroads and car line companies. Tax 2.48 Apportionment of apportionable income of interstate pipeline companies. Tax 2.49 Apportionment of apportionable income of interstate financial institutions. Tax 2.495 Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters. Tax 2.50 Apportionment of apportionable income of interstate public utilities. Tax 2.502 Apportionment of apportionable income of interstate telecommunications companies. Tax 2.505 Apportionment of apportionable income of interstate professional sports clubs. Tax 2.60 Definitions relating to combined reporting. Tax 2.61 Combined reporting. Tax 2.62 Unitary business. Tax 2.63 Controlled group election. Tax 2.64 Alternative apportionment for combined groups including specialized industries. Tax 2.65 Designated agent of combined group. Tax 2.66 Combined estimated tax payments. Tax 2.67 Combined returns. Tax 2.85 Penalty for failure to produce records under s. 71.80 (9m), Stats. Tax 2.87 Reduction of delinquent interest rate under s. 71.82 (2) (b), Stats. Tax 2.89 Estimated tax requirements for short taxable years. Tax 2.90 Withholding; wages. Tax 2.91 Withholding; fiscal year taxpayers. Tax 2.92 Withholding tax exemptions. Tax 2.93 Withholding from wages of a deceased employee and from death benefit payments. Tax 2.935 Reduction of delinquent interest rate under s. 71.82 (2) (d), Stats. Tax 2.94 Tax-sheltered annuities.