760 ILCS 15/13

(760 ILCS 15/13) (from Ch. 30, par. 513)

Sec. 13. Nonapportionment of proceeds. Except to the extent provided in Section 8 and Section 10, no portion of the net proceeds of the sale or other disposition of property (whether nonproductive, underproductive, or productive) shall be allocated to income.

(Source: P.A. 87-714.)