ILCS » Chapter 35 · Act 5
Illinois Compiled Statutes

35 ILCS 5/101 (2026)

Short Title

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 5/101) (from Ch. 120, par. 1-101)
    Sec. 101. Short Title. This Act shall be known and may be cited as the "Illinois Income Tax Act."
(Source: P.A. 76-261.)

    
Notes of Decisions
Cited in 28 cases, 1997–2018 · leading case: Texaco-Cities Serv. Pipeline Co. v. McGaw, 695 N.E.2d 481 (Ill. 1998).
Sort: Relevance Newest Treatment
Texaco-Cities Serv. Pipeline Co. v. McGaw, 695 N.E.2d 481 (Ill. 1998). · cites it 2× “Texaco-Cities sought review of the Department's determination that (1) proceeds from the sale of a pipeline and associated assets constituted "business income" under the Illinois Income Tax Act (Act) (35 ILCS 5/101 et seq. (West 1994)), and (2) the income was apportionable under…”
Arangold Corp. v. Zehnder, 718 N.E.2d 191 (Ill. 1999). · cites it 2× “(West 1996)), the Illinois Income Tax Act (35 ILCS 5/101 et seq. (West 1996)), the State Mandates Act (30 ILCS 805/1 et seq.”
Caterpillar Fin. Servs. Corp. v. Whitley, 680 N.E.2d 1082 (Ill. App. Ct. 1997). · cites it 3× “and some domestic subsidiaries, including CFSC, loan money to foreign subsidiaries, from which interest payments are received.”
State Ex Rel. Beeler Schad & Diamond, P.C. v. Ritz Camera Centers, Inc., 878 N.E.2d 1152 (Ill. App. Ct. 2007). “Defendants maintain that the Act’s express language that states it does not apply to the Illinois Income Tax Act (35 ILCS 5/101 et seq. (West 2004)) should be extended to also exclude the Use Tax Act.”
People v. Church, 778 N.E.2d 251 (Ill. App. Ct. 2002). “(West 2000)) for causes other than those involving a violation of the Illinois Income Tax Act (35 ILCS 5/101 et seq. (West 2000)); (2) the trial court abused its discretion in denying his motion to withdraw his plea where trial counsel was ineffective and the “Alford plea” was…”
Am. States Ins. v. Hamer, 816 N.E.2d 659 (Ill. App. Ct. 2004). “” The Illinois Income Tax Act (Act) (35 ILCS 5/101 et seq. (West 2000)), derived from the Uniform Division of Income for Tax Purposes Act (UDITPA), addresses when income of a nonresident corporation conducting business within Illinois is subject to taxation by the State.”
Byrd v. Hamer, 943 N.E.2d 115 (Ill. App. Ct. 2011). “As the parties agree, the Illinois Income Tax Act (Act) (35 ILCS 5/101 et seq. (West 2008)) has no specific provision for gambling winnings and losses.”
Peoria & Pekin Union Ry. Co. v. Dep't of Revenue, 704 N.E.2d 884 (Ill. App. Ct. 1998). · cites it 2× “Justice BRESLIN delivered the opinion of the court: On this appeal, the plaintiff, Peoria & Pekin Union Railway Company (railway), argues that the Illinois Department of Revenue (Department) unlawfully sought to recover taxes and penalties for a deficiency from 1988 by employing…”
Rockwood Holding Co. v. Dep't of Revenue, 728 N.E.2d 519 (Ill. App. Ct. 2000). “Specifically, plaintiff seeks reversal of the circuit court’s decision and contends that (1) it is entitled to alternative relief under section 304(f) of the Illinois Income "Tax Act (the Act) (35 ILCS 5/101 et seq. (West 1992)); (2) its income must be adjusted so that only the…”
Nat'l City Corp. & Subsidiaries v. Dep't of Revenue, 851 N.E.2d 224 (Ill. App. Ct. 2006). “The dispute here involves whether gains and losses realized from the sale of stock and other investments are taxable “business income” within the meaning of the Illinois Income Tax Act (Tax Act) (35 ILCS 5/101 et seq. (West 1998)) or nontaxable “nonbusiness income.”
Hormel Foods Corp. v. Zehnder, 738 N.E.2d 145 (Ill. App. Ct. 2000). “(now 35 ILCS 5/101 et seq. (West 1998))), Taxpayers were members of a “unitary business group” for the years 1991, 1992, and 1993, as defined in section 1501(a)(27) of the Tax Act (35 ILCS 5/1501(a)(27) (West 1998)) and issued notices of deficiency against Hormel in the amount…”
Fayhee v. State Bd. of Elections, 692 N.E.2d 440 (Ill. App. Ct. 1998). “We also agree with the Association that the use of upper case letters and the singular form are further indications that the limiting language refers to the Revenue Act and not to revenue laws in general. We find that the “General Revenue Law of Illinois” is the Revenue Act, as…”
Show all 28 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.