wis 7777.51 Definitions. Except where the context requires otherwise, the definitions given in this section govern the construction of terms in this ... Ramrod, Inc. v. DOR, 64 Wis. 2d 499, 219 N.W.2d77.22 Annotation A memorandum announcing a reorganization of a land-owning partnership into a limited liability company (LLC) and that the LLC was now the owner of the real estate was a