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. 12, March 22, 2024
AUTHORITY: Implementing Section 505 of the Illinois Income Tax Act [35 ILCS 5/505 ] as authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5/1401 ] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505/2505-795 ].
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