# 86 Ill. Adm. Code 1000.100.3330: Section 100.3330 Business Income of Persons Other Than Residents (IITA Section 304 – Allocation

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3330

## Section

- **Citation:** 86 Ill. Adm. Code 1000.100.3330
- **Heading:** Section 100.3330 Business Income of Persons Other Than Residents (IITA Section 304 – Allocation
- **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 100.3330 Business Income of Persons Other Than Residents (IITA Section 304 – Allocation

## Text

Section 100
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 100 INCOME TAX
SECTION 100.3330 BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (IITA SECTION 304 – ALLOCATION
Section 100.3330  Business
Income of Persons Other Than Residents (IITA Section 304 – Allocation
Any person subject to the taxing
jurisdiction of this state shall allocate all of its nonbusiness income within
or without this state in accordance with IITA Section 303 and 86 Ill. Adm. Code
100.3300.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3330. Check the current official text before relying on it. Not legal advice.