Illinois Compiled Statutes (Tax)
35 ILCS 5/102
Construction
Official textilga.gov
Sec. 102. Construction. Except as otherwise expressly provided or clearly appearing from the context, any term used in this Act shall have the same meaning as when used in a comparable context in the United States Internal Revenue Code of 1954 or any successor law or laws relating to federal income taxes and other provisions of the statutes of the United States relating to federal income taxes as such Code, laws and statutes are in effect for the taxable year. (Source: P.A. 77-726.)
Source: view the official text
Nearby sections (14 sections)
- 5/101 · Short Title
- 5/102 · Construction
- 5/103 · Renumbered Internal Revenue Code Provisions
- 5/201 · Tax imposed
- 5/201.1 · (Repealed)
- 5/201.5 · State spending limitation and tax reduction
- 5/202 · Net Income Defined
- 5/202.3 · Net income attributable to the period prior to July 1, 1989…
- 5/202.4 · (Repealed)
- 5/202.5 · Net income attributable to the period beginning prior to the…
- 5/203 · Base income defined
- 5/204 · Standard exemption
- 5/205 · Exempt organizations
- 5/206 · Tax credits for coal research and coal utilization equipment