Illinois Administrative Code
Title 86 - REVENUE
Part 100 - INCOME TAX
- Subpart A - TAX IMPOSED
- Subpart B - CREDITS
- Subpart C - NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986
- Subpart D - ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986
- Subpart E - ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS
- Subpart F - BASE INCOME OF INDIVIDUALS
- Subpart G - BASE INCOME OF CORPORATIONS
- Subpart H - BASE INCOME OF TRUSTS AND ESTATES
- Subpart I - BASE INCOME OF PARTNERSHIPS
- Subpart J - GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME
- Subpart K - COMPENSATION
- Subpart L - NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
- Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
- Subpart N - ACCOUNTING
- Subpart O - TIME AND PLACE FOR FILING RETURNS
- Subpart P - COMPOSITE RETURNS
- Subpart Q - COMBINED RETURNS
- Subpart R - Payments
- Subpart S - REQUIREMENT AND AMOUNT OF WITHHOLDING
- Subpart T - AMOUNT EXEMPT FROM WITHHOLDING
- Subpart U - INFORMATION STATEMENT
- Subpart V - EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD
- Subpart W - ESTIMATED TAX PAYMENTS
- Subpart X - COLLECTION AUTHORITY
- Subpart Y - NOTICE AND DEMAND
- Subpart Z - ASSESSMENT
- Subpart AA - DEFICIENCIES AND OVERPAYMENTS
- Subpart BB - CREDITS AND REFUNDS
- Subpart CC - INVESTIGATIONS AND HEARINGS
- Subpart DD - JUDICIAL REVIEW
- Subpart EE - DEFINITIONS
- Subpart FF - LETTER RULING PROCEDURES
- Subpart GG - MISCELLANEOUS
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing Section 505 of the Illinois Income Tax Act [35 ILCS 5] as authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
