(35 ILCS 5/Art. 1 heading)\nARTICLE 1. SHORT TITLE AND CONSTRUCTION.\n(35 ILCS 5/101) (from Ch. 120, par. 1-101)\nSec. 101. Short Title. This Act shall be known and may be cited as the 'Illinois Income Tax Act.'\n(Source: P.A. 76-261.)\n(35 ILCS 5/102) (from Ch. 120, par. 1-102)\nSec. 102. Construction.\nExcept 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.\n(Source: P.A. 77-726.)\n(35 ILCS 5/103) (from Ch. 120, par. 1-103)\nSec. 103. Renumbered Internal Revenue Code Provisions. If a provision of the United States Internal Revenue Code is specifically mentioned by number in a provision of this Act and if after the effective date of the legislation that established such reference the Internal Revenue Code provision thus referred to is, by amendment, renumbered without any other change whatever being f after the effective date of the legislation that established such reference the Internal Revenue Code provision thus referred to is, by amendment, renumbered without any other change whatever being made to it, then the provision of this Act containing such reference shall be construed as though the renumbering of the provision of the United States Internal Revenue Code had not occurred.\n(Source: P.A. 86-678.)
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