ILCS » Chapter 35 · Act 5
Illinois Compiled Statutes

35 ILCS 5/102 (2026)

Construction

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 5/102) (from Ch. 120, par. 1-102)
    Sec. 102. Construction.
    Except as otherwise expressly provided or clearly appearing from the context, any term used in this Act shall have the same meaning as when used in a comparable context in the United States Internal Revenue Code of 1954 or any successor law or laws relating to federal income taxes and other provisions of the statutes of the United States relating to federal income taxes as such Code, laws and statutes are in effect for the taxable year.
(Source: P.A. 77-726.)

    
Notes of Decisions
Cited in 4 cases, 1998–2013 · leading case: TTX CO. v. Whitley, 692 N.E.2d 790 (Ill. App. Ct. 1998).
Sort: Relevance Newest Treatment
TTX CO. v. Whitley, 692 N.E.2d 790 (Ill. App. Ct. 1998). “TTX contends that the litigation of its complaint against the Department should be considered an official procedure for the collection of a state tax.”
Wendy's Int'l v. Hamer, 2013 IL App (4th) 110678 (Ill. App. Ct. 2013). “Is Scioto an Insurance Company Under the Illinois Income Tax Act? ¶ 21 Wendy's argues Scioto constitutes an insurance company for federal income tax purposes and therefore is one for Illinois income tax purposes.”
Wendy's Int'l v. Hamer, 2013 IL App (4th) 110678 (Ill. App. Ct. 2013). “Is Scioto an Insurance Company Under the Illinois Income Tax Act? ¶ 21 Wendy’s argues Scioto constitutes an insurance company for federal income tax purposes and therefore is one for Illinois income tax purposes.”
TTX Co. v. Whitley (Ill. App. Ct. 1998). “" TTX contends that the litigation of its complaint against the Department should be considered an official procedure for the collection of a State tax.”
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.