Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART100. INCOME TAX |
SUBPARTQ. COMBINED RETURNS |
§ 100.5200. Filing of Combined Returns |
§ 100.5201. Definitions and Miscellaneous Provisions Relating to Combined Returns |
§ 100.5205. Election to File a Combined Return |
§ 100.5210. Procedures for Elective and Mandatory Filing of Combined Returns |
§ 100.5215. Filing of Separate Unitary Returns (IITA Section 304(e)) |
§ 100.5220. Designated Agent for the Members (IITA Section 304(e)) |
§ 100.5230. Combined Estimated Tax Payments |
§ 100.5240. Claims for Credit of Overpayments |
§ 100.5250. Liability for Combined Tax, Penalty and Interest |
§ 100.5260. Combined Amended Returns |
§ 100.5265. Common Taxable Year |
§ 100.5270. Computation of Combined Net Income and Tax (IITA Section 304(e)) |
§ 100.5280. Combined Return Issues Related to Audits |