# 30 ILCS 500/1-15.120: Section 1-15.120

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.120

## Section

- **Citation:** 30 ILCS 500/1-15.120
- **Heading:** Section 1-15.120
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 30 / Act 500 / Section 1-15.120

## Text

(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.)

## Nearby sections

- [30 ILCS 500/1-1 Section 1-1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-1.md)
- [30 ILCS 500/1-5 Section 1-5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-5.md)
- [30 ILCS 500/1-10 Section 1-10](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-10.md)
- [30 ILCS 500/1-10 30 ILCS 500/1-10](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-10%3A%3Av1.md)
- [30 ILCS 500/1-10.5 Section 1-10.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-10.5.md)
- [30 ILCS 500/1-11 Section 1-11](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-11.md)
- [30 ILCS 500/1-12 Section 1-12](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-12.md)
- [30 ILCS 500/1-13 Section 1-13](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-13.md)
- [30 ILCS 500/1-15 Section 1-15](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.md)
- [30 ILCS 500/1-15.01 Section 1-15.01](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.01.md)
- [30 ILCS 500/1-15.02 Section 1-15.02](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.02.md)
- [30 ILCS 500/1-15.03 Section 1-15.03](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.03.md)
- [30 ILCS 500/1-15.05 Section 1-15.05](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.05.md)
- [30 ILCS 500/1-15.10 Section 1-15.10](https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C30_A500_S1-15.120. Check the current official text before relying on it. Not legal advice.