Statutes, codes, and regulations
Illinois Administrative Code
Title 86 - REVENUEPart 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)

Ill. Admin. Code tit. 86 § 100.3330

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Current through Register Vol. 48, No. 24, June 14, 2024
Section 100.3330 - Business Income of Persons Other Than Residents (IITA Section 304 - Allocation)

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.

Ill. Admin. Code tit. 86, § 100.3330

Section repealed, new Section adopted at 6 Ill. Reg. 579, effective December 29, 1981; amended at 8 Ill. Reg. 6184, effective May 4, 1984