wis 7777.25(6m) (6m) Pursuant to the conversion of a business entity to another form of business entity under s. 178.1141, 179.1141, 180.1161, 181.1161, or 183.1041, if, after the conversion,77.51 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.2d