# 35 ILCS 5/102: Section 102

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S102

## Section

- **Citation:** 35 ILCS 5/102
- **Heading:** Section 102
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 35 / Act 5 / Section 102

## Text

(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.)

## Nearby sections

- [35 ILCS 5/101 Section 101](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S101.md)
- [35 ILCS 5/102 Section 102](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S102.md)
- [35 ILCS 5/103 Section 103](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S103.md)
- [35 ILCS 5/201 Section 201](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.md)
- [35 ILCS 5/201.1 Section 201.1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.1.md)
- [35 ILCS 5/201.5 Section 201.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.5.md)
- [35 ILCS 5/202 Section 202](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.md)
- [35 ILCS 5/202.3 Section 202.3](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.3.md)
- [35 ILCS 5/202.4 Section 202.4](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.4.md)
- [35 ILCS 5/202.5 Section 202.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.5.md)
- [35 ILCS 5/203 Section 203](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S203.md)
- [35 ILCS 5/204 Section 204](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S204.md)
- [35 ILCS 5/205 Section 205](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S205.md)
- [35 ILCS 5/206 Section 206](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S102. Check the current official text before relying on it. Not legal advice.