reglab/housing_qa huggingface dataset:
35 ILCS 5/405
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 4 - Accounting

(35 ILCS 5/405)Sec. 405.     Carryovers in certain acquisitions.(a) In the case of the acquisition of assets of a corporation by another  corporation described in Section 381(a) of the Internal Revenue Code, the  acquiring corporation shall succeed to and take into account, as of the close  of the day of distribution or transfer, all Article 2 credits and net losses  under Section 207 of the corporation from which the assets were  acquired.(b) In the case of the acquisition of assets of a partnership by another  partnership in a transaction in which the acquiring partnership is considered  to be a continuation of the partnership from which the assets were acquired  under the provisions of Section 708 of the Internal Revenue Code and any  regulations promulgated under that Section, the acquiring partnership shall  succeed to  and take into account, as of the close of the day of distribution or transfer,  all Article 2 credits and net losses under Section 207 of the partnership from  which the assets were acquired.(b-5) No limitation under Section 382 of the Internal Revenue Code or the  separate return limitation year regulations promulgated under Section 1502 of  the Internal Revenue Code shall apply to the carryover of any Article 2 credit  or net loss allowable under Section 207.(c) The provisions of this amendatory Act of the 91st General Assembly shall  apply to all acquisitions occurring in taxable years ending on or after  December 31, 1986; provided that if a taxpayer's Illinois income tax liability  for any taxable year, as assessed under Section 903 prior to January 1, 1999,  was computed without taking into account all of the Article 2 credits and net  losses under Section 207 as allowed by this Section:(1) no refund shall be payable to the taxpayer for     that taxable year as the result of allowing any portion of the Article 2 credits or net losses under Section 207 that were not taken into account in computing the tax assessed prior to January 1, 1999;(2) any deficiency which has not been paid may be     reduced (but not below zero) by the allowance of some or all of the Article 2 credits or net losses under Section 207 that were not taken into account in computing the tax assessed prior to January 1, 1999; and(3) in the case of any Article 2 credit or net loss     under Section 207 that, pursuant to this subsection (c), could not be taken into account either in computing the tax assessed prior to January 1, 1999 for a taxable year or in reducing a deficiency for that taxable year under paragraph (2) of subsection (c), the allowance of such credit or loss in any other taxable year shall not be denied on the grounds that such credit or loss should properly have been claimed in that taxable year under subsection (a) or (b).   (Source: P.A. 91-541, eff. 8-13-99; 91-913, eff. 1-1-01.)
35 ILCS 5/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 ARTICLE 5.      RECORDS, RETURNS AND NOTICES.
35 ILCS 5/501
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-501)Sec. 501. Notice  or Regulations Requiring Records, Statements and Special Returns.(a) In general. Every person liable for any tax imposed by this Act shall keep such  records, render such statements, make such returns and notices, and comply  with such rules and regulations as the Department may from time to time  prescribe. Whenever in the judgment of the Director it is necessary, he may  require any person, by notice served upon such person or by regulations, to  make such returns and notices, render such statements, or keep such  records, as the Director deems sufficient to show whether or not such  person is liable for tax under this Act.(b) Reportable transactions. For each taxable year in which a taxpayer is required to make a disclosure statement under Treasury Regulations Section 1.6011-4 (26 CFR 1.6011-4) (including any taxpayer that is a member of a consolidated group required to make such disclosure) with respect to a reportable transaction (including a listed transaction) in which the taxpayer participated in a taxable year for which a return is required under Section 502 of this Act, such taxpayer shall file a copy of such disclosure with the Department. Disclosure under this subsection is required to be made by any taxpayer that is a member of a unitary business group that includes any person required to make a disclosure statement under Treasury Regulations Section 1.6011-4. Disclosure under this subsection is required with respect to any transaction entered into after February 28, 2000 that becomes a listed transaction at any time, and shall be made in the manner prescribed by the Department. With respect to transactions in which the taxpayer participated for taxable years ending before December 31, 2004, disclosure shall be made by the due date (including extensions) of the first return required under Section 502 of this Act due after the effective date of this amendatory Act of the 93rd General Assembly. With respect to transactions in which the taxpayer participated for taxable years ending on and after December 31, 2004, disclosure shall be made in the time and manner prescribed in Treasury Regulations Section 1.6011-4(e). Notwithstanding the above, no disclosure is required for transactions entered into after February 28, 2000 and before January 1, 2005 (i) if the taxpayer has filed an amended Illinois income tax return which reverses the tax benefits of the potential tax avoidance transaction, or (ii) as a result of a federal audit the Internal Revenue Service has determined the tax treatment of the transaction and an Illinois amended return has been filed to reflect the federal treatment.(Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 5/502.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 502.1. Use tax. Beginning with taxable years ending on or after December 31, 2010, individual purchasers with an annual use tax liability that does not exceed $600 may, in lieu of the filing and payment requirements of Section 10 of the Use Tax Act, file and pay in compliance with this Section.Beginning with taxable years ending on or after December 31, 2010, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer's annual individual use tax liability does not exceed $600, he or she may report and pay individual use tax liability at the same time as his or her individual income tax liability. If the taxpayer elects to report and pay his or her individual use tax liability at the same time as his or her standard individual income tax liability in accordance with this Section, then the use tax shown due on the return may be (i) treated as being due at the same time as the income tax obligation, (ii) assessed, collected, and deposited in the same manner as income taxes, and (iii) treated as an income tax liability for all purposes.The individual income tax return instructions shall include information explaining the tax imposed under the Use Tax Act and informing taxpayers how to report and pay their use tax obligations, including specific information on how to report and pay individual use tax at the same time as the individual income tax return is filed.This Section shall not apply to any amended return.  (Source: P.A. 96-1388, eff. 7-29-10.)
35 ILCS 5/504
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-504)Sec. 504. Verification. Each return or notice required to be filed under this  Act shall contain  or be verified by a written declaration that it is made under the penalties  of perjury. A taxpayer's signing a fraudulent return under this Act is  perjury, as defined in Section 32-2 of the Criminal Code of 2012.  (Source: P.A. 97-1150, eff. 1-25-13.)
35 ILCS 5/506
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-506)Sec. 506. Federal Returns.(a) In general.  Any person required to make a return for a taxable  year under this Act may, at any time that a deficiency could be assessed or  a refund claimed under this Act in respect of any item reported or properly  reportable on such return or any amendment thereof, be required to furnish  to the Department a true and correct copy of any return which may pertain  to such item and which was filed by such person under the provisions of the  Internal Revenue Code.(b) Changes affecting federal income tax.  A person shall notify the Department if:(1) the taxable income, any item of income or     deduction, the income tax liability, or any tax credit reported in an original or amended federal income tax return of that person for any year or as determined by the Internal Revenue Service or the courts is altered by amendment of such return or as a result of any other recomputation or redetermination of federal taxable income or loss, and such alteration reflects a change or settlement with respect to any item or items, affecting the computation of such person's net income, net loss, or of any credit provided by Article 2 of this Act for any year under this Act, or in the number of personal exemptions allowable to such person under Section 151 of the Internal Revenue Code, or(2) the amount of tax required to be withheld by that     person from compensation paid to employees and required to be reported by that person on a federal return is altered by amendment of the return or by any other recomputation or redetermination that is agreed to or finally determined on or after January 1, 2003, and the alteration affects the amount of compensation subject to withholding by that person under Section 701 of this Act.  Such notification shall be  in the form of an amended return or such other form as the Department may  by regulations prescribe, shall contain the person's name and address and  such other information as the Department may by regulations prescribe,  shall be signed by such person or his duly authorized representative, and  shall be filed not later than 120 days after such alteration has been agreed  to or finally determined for federal income tax purposes or any federal  income tax deficiency or refund, tentative carryback adjustment, abatement  or credit resulting therefrom has been assessed or paid, whichever shall  first occur.  (Source: P.A. 97-507, eff. 8-23-11.)
35 ILCS 5/506.5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 506.5. Returns based on substitute W-2 forms. For a taxpayer who has  received wages from an employer in Illinois, loses or was not provided a W-2  form, is unable to obtain a duplicate W-2 form from the employer, and  subsequently obtains a substitute W-2 form from the Internal Revenue Service,  it shall be presumed that tax was withheld under Article 7 of this Act in an  appropriate amount based on the number of withholding exemptions used to  determine the federal income tax withholding for the taxpayer if (i) the  substitute W-2 form indicates the appropriate amount of federal taxes withheld,  (ii) the taxpayer files a copy of the substitute W-2 form with his or her  Illinois income tax return, and (iii) the taxpayer provides a mailing address  to which any correspondence or refund, if any, may be sent.       (Source: P.A. 94-1074, eff. 12-26-06.)
35 ILCS 5/507
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507)Sec. 507.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507A
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507A)Sec. 507A.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507B
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507B)Sec. 507B.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507C
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507C)Sec. 507C.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507D
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507D)Sec. 507D.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02, and by  P.A. 92-790, eff. 8-6-02.)
35 ILCS 5/507E
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507E)Sec. 507E.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507F
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507F)Sec. 507F.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507G
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507G)Sec. 507G.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507H
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507H)Sec. 507H.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507I
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-507I)Sec. 507I.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507J
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507J.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507K
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507K.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507L
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507L. Penny Severns Breast, Cervical, and Ovarian Cancer Research Fund  checkoff.   Beginning  with taxable years ending on December 31, 1999, the Department  shall print on  its standard individual income tax form a provision indicating that if the  taxpayer wishes to contribute to the Penny Severns Breast, Cervical, and Ovarian  Cancer Research Fund  as authorized by this amendatory Act of the 91st General Assembly, he or she may do so by stating  the amount of the contribution (not less than $1) on the return and that the  contribution will reduce the taxpayer's refund or increase the amount of the  payment to accompany the return.  Failure to remit any amount of increased  payment shall reduce the contribution accordingly.  This Section shall not  apply to an amended return.  (Source: P.A. 99-933, eff. 1-27-17.)
35 ILCS 5/507M
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507M.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507N
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507N.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507O
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507O.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507P
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507P.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507Q
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507Q.     (Repealed).     (Source: P.A. 89-324, eff. 8-13-95. Repealed by P.A. 91-833, eff. 1-1-01;  91-836, eff. 1-1-01.)
35 ILCS 5/507R
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507R.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507S
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507S.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507T
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507T.     (Repealed).     (Source: P.A. 92-84, eff. 7-1-02.  Repealed internally, eff. 7-1-02.)
35 ILCS 5/507U
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507U.     Prostate Cancer Research Fund checkoff.     The  Department shall print on its standard individual income tax form a provision  indicating that if the taxpayer wishes to contribute to the  Prostate Cancer Research  Fund, as authorized by this amendatory Act of the 91st General Assembly, he or  she may do so by stating the amount of the contribution (not less than $1) on  the return and that the contribution will reduce the taxpayer's refund or  increase the amount of payment to accompany the return. Failure to remit any  amount of increased payment shall reduce the contribution accordingly. This  Section shall not apply to any amended return.    (Source: P.A. 91-104, eff. 7-13-99.)
35 ILCS 5/507V
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507V. (Repealed).        (Source: P.A. 92-651, eff. 7-11-02. Repealed by P.A. 99-933, eff. 1-27-17.)
35 ILCS 5/507W
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507W. (Repealed).        (Source: P.A. 92-651, eff. 7-11-02. Repealed by P.A. 99-576, eff. 7-15-16.)
35 ILCS 5/507X
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507X. (Repealed).        (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)
35 ILCS 5/507Y
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507Y.  The Illinois Military Family Relief checkoff.   Beginning with taxable years ending on or after December 31, 2003, the  Department shall print on its standard individual income tax form a provision  indicating that if the taxpayer wishes to contribute to the Illinois Military  Family Relief Fund, as authorized by this amendatory Act of the 92nd General  Assembly, he or she may do so by stating the amount of the contribution (not  less than $1) on the return and that the contribution will reduce the  taxpayer's refund or increase the amount of payment to accompany the return.  Failure to remit any amount of increased payment shall reduce the contribution  accordingly.  This Section shall not apply to any amended return.       (Source: P.A. 95-331, eff. 8-21-07.)
35 ILCS 5/507Z
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507Z. (Repealed).        (Source: P.A. 93-131, eff. 7-10-03. Repealed by P.A. 99-933, eff. 1-27-17.)
35 ILCS 5/507AA
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507AA. (Repealed).        (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 102-278, eff. 8-6-21.)
35 ILCS 5/507BB
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507BB. (Repealed).        (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 102-278, eff. 8-6-21.)
35 ILCS 5/507CC
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507CC. (Repealed).        (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)
35 ILCS 5/507KKK
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507KKK. (Reserved).         (Source:  None; this Section number is reserved.)
35 ILCS 5/507DD
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507DD. The Illinois Veterans' Homes Fund checkoff. For taxable years ending on or after December 31, 2004,  the Department  shall print on its standard individual income tax form a provision indicating  that if the taxpayer wishes to contribute to the Illinois Veterans' Homes Fund, as authorized by this amendatory Act of the 93rd General Assembly, he or she may do so by  stating the amount of the contribution (not less than $1) on the return and  that the contribution will reduce the taxpayer's refund or increase the amount  of payment to accompany the return.  Failure to remit any amount of increased  payment shall reduce the contribution accordingly.  This Section shall not  apply to any amended return.  (Source: P.A. 93-776, eff. 7-21-04.)
35 ILCS 5/507EE
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507EE. (Repealed).        (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)
35 ILCS 5/507FF
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

Sec. 507FF. Epilepsy Treatment and Education Grants-in-Aid Fund checkoff. The Department  must print on its standard individual income tax form a provision indicating  that if the taxpayer wishes to contribute to the Epilepsy Treatment and Education  Grants-in-Aid  Fund, as authorized by Public Act 94-73, he or she may do  so by stating the amount of the contribution (not less than $1) on the return  and that the contribution will reduce the taxpayer's refund or increase the  amount of payment to accompany the return. Failure to remit any amount of  increased payment reduces the contribution accordingly.  This Section  does not apply to any amended return.       (Source: P.A. 94-73, eff. 6-23-05; 95-331, eff. 8-21-07.)