Illinois Administrative Code
Title 86 - REVENUE
Part 100 - INCOME TAX
Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
- Section 100.3300 - Allocation and Apportionment of Base Income (IITA Section 304)
- Section 100.3310 - Business Income of Persons Other Than Residents (IITA Section 304) - In General
- Section 100.3320 - Business Income of Persons Other Than Residents (IITA Section 304) - Apportionment (Repealed)
- Section 100.3330 - Business Income of Persons Other Than Residents (IITA Section 304 - Allocation)
- Section 100.3340 - Business Income of Persons Other Than Residents (IITA Section 304)
- Section 100.3350 - Property Factor (IITA Section 304)
- Section 100.3360 - Payroll Factor (IITA Section 304)
- Section 100.3370 - Sales Factor (IITA Section 304)
- Section 100.3371 - Sales Factor for Telecommunications Services
- Section 100.3373 - Sales Factor for Publishing
- Section 100.3380 - Special Rules (IITA Section 304)
- Section 100.3390 - Petitions for Alternative Allocation or Apportionment (IITA Section 304(f)
- Section 100.3400 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c))
- Section 100.3405 - Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c))
- Section 100.3420 - Apportionment of Business Income of Insurance Companies (IITA Section 304(b))
- Section 100.3450 - Apportionment of Business Income of Transportation Companies (IITA Section 304(d))
- Section 100.3500 - Allocation and Apportionment of Base Income by Nonresident Partners
- Section 100.3600 - Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section 1501(a)(27))
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.
