wis 7777.21 Cross-reference Cross-reference: See also ch. Tax 15, Wis. adm. code. 77.21 Annotation A memorandum announcing a reorganization of a land-owning partnership into a limited liability77.22 Annotation The transfer by all owners of property held in tenancy in common to a partnership consisting of all the orinal tenants in common was a taxable conveyance. DOR v.