PART 100 - INCOME TAX (Sec. 100.2000 to Table B)

  1. SUBPART A - TAX IMPOSED (Sec. 100.2000 to Sec. 100.2060)
  2. SUBPART B - CREDITS (Sec. 100.2100 to Sec. 100.2199)
  3. SUBPART C - NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986 (Sec. 100.2200 to Sec. 100.2250)
  4. SUBPART D - ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (Sec. 100.2300 to Sec. 100.2360)
  5. SUBPART E - ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS (Sec. 100.2405 to Sec. 100.2490)
  6. SUBPART F - BASE INCOME OF INDIVIDUALS (Sec. 100.2510 to Sec. 100.2590)
  7. SUBPART G - BASE INCOME OF CORPORATIONS (Sec. 100.2655 to Sec. 100.2680)
  8. SUBPART H - BASE INCOME OF TRUSTS AND ESTATES (Sec. 100.2770 to Sec. 100.2775)
  9. SUBPART I - BASE INCOME OF PARTNERSHIPS (Sec. 100.2850)
  10. SUBPART J - GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME (Sec. 100.3000 to Sec. 100.3020)
  11. SUBPART K - COMPENSATION (Sec. 100.3100 to Sec. 100.3120)
  12. SUBPART L - NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (Sec. 100.3200 to Sec. 100.3220)
  13. SUBPART M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (Sec. 100.3300 to Sec. 100.3600)
  14. SUBPART N - ACCOUNTING (Sec. 100.4100 to Sec. 100.4500)
  15. SUBPART O - TIME AND PLACE FOR FILING RETURNS (Sec. 100.5000 to Sec. 100.5080)
  16. SUBPART P - COMPOSITE RETURNS (Sec. 100.5100 to Sec. 100.5180)
  17. SUBPART Q - COMBINED RETURNS (Sec. 100.5200 to Sec. 100.5280)
  18. SUBPART R - Payments (Sec. 100.6000)
  19. SUBPART S - REQUIREMENT AND AMOUNT OF WITHHOLDING (Sec. 100.7000 to Sec. 100.7095)
  20. SUBPART T - AMOUNT EXEMPT FROM WITHHOLDING (Sec. 100.7100 to Sec. 100.7120)
  21. SUBPART U - INFORMATION STATEMENT (Sec. 100.7200)
  22. SUBPART V - EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD (Sec. 100.7300 to Sec. 100.7390)
  23. SUBPART W - ESTIMATED TAX PAYMENTS (Sec. 100.8000 to Sec. 100.8010)
  24. SUBPART X - COLLECTION AUTHORITY (Sec. 100.9000 to Sec. 100.9020)
  25. SUBPART Y - NOTICE AND DEMAND (Sec. 100.9100)
  26. SUBPART Z - ASSESSMENT (Sec. 100.9200 to Sec. 100.9210)
  27. SUBPART AA - DEFICIENCIES AND OVERPAYMENTS (Sec. 100.9300 to Sec. 100.9330)
  28. SUBPART BB - CREDITS AND REFUNDS (Sec. 100.9400 to Sec. 100.9420)
  29. SUBPART CC - INVESTIGATIONS AND HEARINGS (Sec. 100.9500 to Sec. 100.9530)
  30. SUBPART DD - JUDICIAL REVIEW (Sec. 100.9600)
  31. SUBPART EE - DEFINITIONS (Sec. 100.9700 to Sec. 100.9750)
  32. SUBPART FF - LETTER RULING PROCEDURES (Sec. 100.9800)
  33. SUBPART GG - MISCELLANEOUS (Sec. 100.9900 to Table B)

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