Illinois Administrative Code
Title 86 - REVENUE
Part 100 - INCOME TAX
Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
Section 100.3330 - Business Income of Persons Other Than Residents (IITA Section 304 - Allocation)
Universal Citation: 86 IL Admin Code ยง 100.3330
Current through Register Vol. 48, No. 38, September 20, 2024
Any person subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income within or without this state in accordance with IITA Section 303 and 86 Ill. Adm. Code 100.3300.
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