Section 1-15.120
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Illinois Code › Chapter 30 › Act 500 › Section 1-15.120
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
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(30 ILCS 500/1-15.120) Sec. 1-15.120. Expatriated entity. "Expatriated entity" means a foreign incorporated entity which is treated as an inverted domestic corporation under subsection (b) of Section 835 of the Homeland Security Act of 2002, 6 U.S.C. 395(b), or any subsidiary of such an entity. The Federal regulations found at 26 CFR 1.7874-3 may be used to determine when 6 U.S.C. 395(b)(3) applies. (Source: P.A. 100-551, eff. 1-1-18.)
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