Illinois Compiled Statutes 35 Revenue: Article 3 - Allocation And Apportionment Of Base Income

• Illinois Income Tax Act. - 35 ILCS 5, Section 301
  General Rule. (a) Residents. All items of income or deduction which were taken into account in the computation of base income for the taxable...
• Illinois Income Tax Act. - 35 ILCS 5, Section 302
  Compensation paid to nonresidents. (a) In general. All items of compensation paid in this State (as determined under Section 304(a)(2)(B)) to an individual who...
• Illinois Income Tax Act. - 35 ILCS 5, Section 303
  (a) In general. Any item of capital gain or loss, and any item of income from rents or royalties from real or tangible personal property,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 304
  Business income of persons other than residents. (a) In general. The business income of a person other than a resident shall be allocated to this...
• Illinois Income Tax Act. - 35 ILCS 5, Section 305
  Allocation of Partnership Income by partnerships and partners other than residents. (a) Allocation of partnership business income by partners other than residents. The respective shares...
• Illinois Income Tax Act. - 35 ILCS 5, Section 306
  Allocation or apportionment of income by estates and trusts. The items of income and deduction taken into account by an estate or trust in...
• Illinois Income Tax Act. - 35 ILCS 5, Section 307
  Allocation of income by estate or trust beneficiaries other than residents. (a) Allocation of business income by beneficiaries other than residents. To the extent...
• Illinois Income Tax Act. - 35 ILCS 5, Section 308
  Allocation of Subchapter S Corporation Income by Subchapter S Corporations and Shareholders Other Than Residents. (a) Allocation of Subchapter S corporation business income by...

Last modified: February 18, 2015