Wisconsin
R&D tax credit case law for Wisconsin.
- Oshkosh Truck Corporation v. Wisconsin Department of Revenue2005 · Wisconsin research credit — equitable recoupment of time-barred credits against a same-year assessment · Case No. Docket No. 03-I-343 (P)
- The C.A. Lawton Co. v. Wisconsin Department of Revenue2019 · Wisconsin research credit — four-year deadline to claim credit before it may be carried forward · Case No. Docket No. 17-I-234 (P-I)