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

Combined Returns

Subpart Q - Combined ReturnsSubpart Q - Combined Returns

Subpart P - Composite Returns Subpart R - Payments

Section 100.5200 - Filing of Combined Returns Section 100.5201 - Definitions and Miscellaneous Provisions Relating to Combined Returns Section 100.5205 - Election to File a Combined Return Section 100.5210 - Procedures for Elective and Mandatory Filing of Combined Returns Section 100.5215 - Filing of Separate Unitary Returns (iita Section 304(e))Section 100.5220 - Designated Agent for the Members (iita Section 304(e))Section 100.5230 - Combined Estimated Tax Payments Section 100.5240 - Claims for Credit of Overpayments Section 100.5250 - Liability for Combined Tax, Penalty and Interest Section 100.5260 - Combined Amended Returns Section 100.5265 - Common Taxable Year Section 100.5270 - Computation of Combined Net Income and Tax (iita Section 304(e))Section 100.5280 - Combined Return Issues Related to Audits

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