# 86 Ill. Adm. Code 1000.100.3320: Section 100.3320 Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment (Repealed)

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3320

## Section

- **Citation:** 86 Ill. Adm. Code 1000.100.3320
- **Heading:** Section 100.3320 Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment (Repealed)
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86  /  / Part 1000  / Section 100.3320 Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment (Repealed)

## Text

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 100 INCOME TAX
SECTION 100.3320 BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS(IITA SECTION 304) -- APPORTIONMENT (REPEALED)
Section 100.3320  Business Income of Persons Other Than
Residents(IITA Section 304) -- Apportionment (Repealed)

## Nearby sections

- [86 Ill. Adm. Code 1000.100.3300 Section 100.3300  Allocation and Apportionment of Base Income (IITA Section 304)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3300.md)
- [86 Ill. Adm. Code 1000.100.3310 Section 100.3310  Business Income of Persons Other Than Residents (IITA Section 304) – In General](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3310.md)
- [86 Ill. Adm. Code 1000.100.3320 Section 100.3320  Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment (Repealed)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3320.md)
- [86 Ill. Adm. Code 1000.100.3330 Section 100.3330  Business Income of Persons Other Than Residents (IITA Section 304 – Allocation](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3330.md)
- [86 Ill. Adm. Code 1000.100.3340 Section 100.3340  Business Income of Persons Other Than Residents (IITA Section 304)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3340.md)
- [86 Ill. Adm. Code 1000.100.3350 Section 100.3350  Property Factor (IITA Section 304)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3350.md)
- [86 Ill. Adm. Code 1000.100.3360 Section 100.3360  Payroll Factor (IITA Section 304)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3360.md)
- [86 Ill. Adm. Code 1000.100.3370 Section 100.3370  Sales Factor (IITA Section 304)](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3370.md)
- [86 Ill. Adm. Code 1000.100.3371 Section 100.3371  Sales Factor for Telecommunications Services](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3371.md)
- [86 Ill. Adm. Code 1000.100.3375 Section 100.3375  Combined Apportionment (IITA Section 304(e))](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3375.md)
- [86 Ill. Adm. Code 1000.100.3390 Section 100.3390  Petitions for Alternative Allocation or Apportionment (IITA Section 304(f))](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3390.md)
- [86 Ill. Adm. Code 1000.100.3400 Section 100.3400  Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c))](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3400.md)
- [86 Ill. Adm. Code 1000.100.3405 Section 100.3405  Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c))](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3405.md)
- [86 Ill. Adm. Code 1000.100.3420 Section 100.3420  Apportionment of Business Income of Insurance Companies (IITA Section 304(b))](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3420.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3320. Check the current official text before relying on it. Not legal advice.