Illinois Compiled Statutes 35 Revenue: Article 15 - Definitions And Rules Of Interpretation
Illinois Income Tax Act. - 35 ILCS 5, Section 1501
Definitions. (a) In general. When used in this Act, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof: (1) Business income. The...
Illinois Income Tax Act. - 35 ILCS 5, Section 1502
Arrangement and Captions. No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of...