Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART100. INCOME TAX |
SUBPARTO. TIME AND PLACE FOR FILING RETURNS |
§ 100.5000. Time for Filing Returns (IITA Section 505) |
§ 100.5010. Place for Filing Returns: All Taxpayers (IITA Section 505) |
§ 100.5020. Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505) |
§ 100.5030. Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (IITA Section 506) |
§ 100.5040. Innocent Spouses |
§ 100.5050. Frivolous Returns |
§ 100.5060. Reportable Transactions (IITA Section 501(b)) |
§ 100.5070. List of Investors in Potentially Abusive Tax Shelters and Reportable Transactions |
§ 100.5080. Registration of Tax Shelters (IITA Section 1405.5) |