Wisconsin § 71.14 - Situs of income.
Full text of Wisconsin Wisconsin Statutes § 71.14 — Situs of income., with citation guidance and answers to common questions.
§ 71.14. Situs of income.
For purposes of determining the situs of income under this subchapter: 71.14(1) (1) The estate of a decedent shall be considered resident at the domicile of the decedent at the time of his or her death. 71.14(2) (2) A trust created at death by will, contract, declaration of trust or implication of law by a decedent who at the time of death was a resident of this state shall be considered resident at the domicile of the decedent at the time of the decedent’s death until transferred by the court having jurisdiction under s.
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 71.14
What does Wisconsin Statutes § 71.14 cover?
Section 71.14 ("Situs of income.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 71.14?
A common citation format is "Wisconsin Statutes § 71.14" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 71.14 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.