INDEX

Exempt and excludable income, 71.05 (1), 71.26 (1), 71.45 (1)

Extension of time to file, 71.03 (7)

Farmers' drought property tax credit, 71.07, 71.28, 71.47

Farmland preservation credit, 71.07, 71.47, 71.57 to 71.61

Adjustment, 71.74

Claims, 71.59, 92.104, 92.105

Computation of credit, 71.60

Corporations, 71.28

Definitions, 71.58

General provisions, 71.61

Penalties, 71.61

Farmland tax relief credit, 71.07 (3m), 71.47 (2m)

Fiduciaries, 71.01 to 71.17

Allocation and apportionment of income, 71.04

Common trust funds, 223.057

Credits, 71.07

Definitions, 71.01

Estimated taxes, 71.09

General provisions, 71.10, 71.17

Imposition of tax, 71.02, 71.125

Income, computation of, 71.05, 71.15

Minimum tax, 71.08

Modification allocation, 71.16

Out-of-state trust, 71.17

Rates of taxation, 71.06

Returns, filing, 71.03, 71.13
See also Information returns, under this subhead

Situs of income, 71.04, 71.14

Subject to ch. 71, 71.12

Tax-exempt trusts, 71.17

Underpayment, 71.84

General provisions, 71.10, 71.30, 71.49, 71.55, 71.61, 71.67, 71.74 to 71.80, 71.85

Guardian, obligation to pay for ward, 71.03 (2) (c)

Homestead credit, 71.07, 71.51 to 71.55

Adjustment, 71.74

Claims, 71.53, 71.55

Computation of credit, 71.54

Definitions, 71.52

General provisions, 71.55

Penalties, 71.55

Illinois income tax reciprocity, 71.10 (7e)

Income:

Computation of, 71.05, 71.10, 71.15, 71.21, 71.26, 71.45

Amount changed by U.S., 71.76

Corporations previously exempt, 71.265

Standard deductions and brackets, publication, 71.10 (9), 71.80 (7)

Individuals, 71.01 to 71.10

Allocation and apportionment of income, 71.04

Credits, 71.07

Definitions, 71.01

Estimated taxes, 71.09

Exempt and excludable income, 71.05 (1)

General provisions, 71.10

Imposition of tax, 71.02

Income, computation of, 71.05

Married persons:

Delinquent taxes, 71.91

General provisions, 71.10

Minimum tax, 71.08

Rates of taxation, 71.06

Returns, filing, 71.03
See also Information returns, under this subhead

Situs of income, 71.04

Underpayment, 71.84

Information returns, 71.69 to 71.73

Failure to file, 71.74

Nonwages, statement to dept., 71.72

Penalties, 71.73

Rents and royalties, 71.70

Stock, capital, transfers of, 71.69

Wages, statement by employer, 71.71

Wages and nonwages, statement of, time extension, 71.73

Insurance companies, 71.42 to 71.49

Computation of income, 71.45

Computing tax, 71.49

Credits, 71.47

Definitions, 71.42

Estimated taxes, 71.48

Exempt and excludable income, 71.45 (1)

Filing returns, 71.44

General provisions, 71.49

Imposition of tax, 71.43

Penalties, 71.49

Rates of taxation, 71.46

Returns, see Information returns, under this subhead

Interest, 71.82

Itemized deductions, see Credits, under this subhead

Levy, 71.91

Lien, unpaid tax, 71.91

Limited liability companies, 71.19 to 71.21

Treatment as corporations, 71.22 (1)