2005 Statutes Index

Consolidated statement, 71.74

Filing, 71.24

Situs of income, 71.25

Underpayment, 71.84

Credits:

Adjustment, 71.74

Claims, 71.75

Corporations, generally, 71.28

Farmland preservation, 71.57 to 71.61

Homestead, 71.51 to 71.55

Individuals, generally, 71.07

Insurance companies, generally, 71.47

Interest, 71.82

Criminal violations, 71.83

Debt owed to state agency:

Address of debtor disclosed, 71.78

Collection of, 71.93, 71.94

Penalties, 71.94

Setoffs, 71.93

Delinquent taxes:

Collection of, 71.91 to 71.94

Compromises, 71.92

Docket, 806.11, 806.115

Interest on, 71.82

License denial and revocation program, 73.0301, 73.0302

Penalties, 71.94

Time become, 71.91

Uncollectible, written off, 73.03 (27)

Department, duties and powers, 71.80

Depreciation, see Income, computation of, under this subhead

Development zones investment credit, see Credits, under this subhead

Disclosure, 71.78

Endangered resources donations, 71.10 (5)

Entertainer, surety bond, 71.80

Estates, see Fiduciaries, under this subhead

Estimated taxes, 71.09, 71.29, 71.48

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

Extension of time to file, 71.03 (7)

Farming, expense deduction after 2007, all entities, 71.765

Farmland preservation credit, 71.07, 71.47, 71.57 to 71.61, 79.13

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), 71.57 to 71.61, 79.13

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

Firefighters memorial donations, 71.10 (5fm)

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)