(35 ILCS 5/101) (from Ch. 120, par. 1-101)
Sec. 101.
Short
Title.
This Act shall be known and may be cited as the " Illinois Income Tax Act. "
(Source: P.A. 76-261 .)
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(35 ILCS 5/102) (from Ch. 120, par. 1-102)
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.)
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(35 ILCS 5/103) (from Ch. 120, par. 1-103)
Sec. 103.
Renumbered Internal Revenue Code Provisions.
If a
provision of the United States Internal Revenue Code is
specifically mentioned by number in a provision of this Act
and if after the effective date of the legislation that
established such reference the Internal Revenue Code provision
thus referred to is, by amendment, renumbered without any other
change whatever being made to it, then the provision of this Act
containing such reference shall be construed as though the
renumbering of the provision of the United States Internal Revenue
Code had not occurred.
(Source: P.A. 86-678.)
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(35 ILCS 5/Art. 2 heading) ARTICLE 2.
TAX IMPOSED
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