Net Operating Losses of Unitary Business Groups Occurring Prior to December 31, 1986
Subpart B - CreditsSubpart D - Illinois Net Loss Deductions for Losses Occurring on or After December 31, 1986
Section 100.2200 - Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group.(iita Section 202) - ScopeSection 100.2210 - Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group (iita Section 202) -- DefinitionsSection 100.2220 - Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (iita Section 202) – Current Net Operating Losses: Offsets Between MembersSection 100.2230 - Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (iita Section 202) – Carrybacks and CarryforwardsSection 100.2240 - Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (iita Section 202) – Effect of Combined Net Operating Loss in Computing Illinois Base IncomeSection 100.2250 - Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (iita Section 202) – Deadline for Filing Claims Based on Net Operating Losses Carried Back From a Combined Apportionment Year