Business Income of Persons Other Than Residents (IITA Section 304 – Allocation

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.