(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.)
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