Ill. Admin. Code tit. 47 § 350.103

Current through Register Vol. 48, No. 50, December 13, 2024
Section 350.103 - Compliance with Federal Law

Notwithstanding anything herein to the contrary, this Part shall be construed in conformity and compliance with the Internal Revenue Code. To the extent that this Part conflicts with the Internal Revenue Code, the Internal Revenue Code shall control and prevail.

Ill. Admin. Code tit. 47, § 350.103