Base Income of Individuals
Subpart E - Additions to and Subtractions From Taxable Income of Individuals, Corporations, Trusts and Estates and PartnershipsSubpart G - Base Income of Corporations
Section 100.2510 - Subtraction for Contributions to Illinois Qualified Tuition Programs (section 529 Plans) (iita Section 203(a)(2)(y))Section 100.2565 - Subtraction for Recovery of Itemized Deductions (iita Section 203(a)(2)(i))Section 100.2580 - Medical Care Savings Accounts (iita Sections 203(a)(2)(d-5), 203(a)(2)(s) and 203(a)(2)(t))Section 100.2590 - Taxation of Certain Employees of Railroads, Motor Carriers, Air Carriers and Water Carriers