Wisconsin Code § 180.0105

Governing law
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(1) The law of this state governs
all of the internal affairs of a corporation.
(2) The fact that one or more shareholders of a corporation
are, or are not, subject to tax on the income of the corporation
shall have no effect on the application of the law of this state under sub. (1) other than as a fact to be taken into account in the application of such law.

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