wis 7777.22 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 a77.21 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 liability