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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 100
Subpart I

Base Income of Partnerships

Subpart I - Base Income of PartnershipsSubpart I - Base Income of Partnerships

Subpart H - Base Income of Trusts and Estates Subpart J - General Rules of Allocation and Apportionment of Base Income

Section 100.2850 - Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners (iita Section 203(d)(2)(h))

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