Illinois Statutes

§ 1-15.120 — Expatriated entity

Illinois § 1-15.120
JurisdictionIllinois
TopicGOVERNMENT
Ch. 30FINANCE
Act 30 ILCS 500/Illinois Procurement Code.
Art.Article 1 - General Provisions

This text of Illinois § 1-15.120 (Expatriated entity) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
30 Ill. Comp. Stat. 1-15.120 (2026).

Text

"Expatriated entity" means a foreign incorporated entity which is treated as an inverted domestic corporation under subsection (b) of Section 835 of the Homeland Security Act of 2002, 6 U.S.C. 395(b), or any subsidiary of such an entity. The Federal regulations found at 26 CFR 1.7874-3 may be used to determine when 6 U.S.C. 395(b)(3) applies.

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Related

§ 395
6 U.S.C. § 395

Legislative History

(Source: P.A. 100-551, eff. 1-1-18 .)

Nearby Sections

15
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Bluebook (online)
Illinois § 1-15.120, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/30/1-15.120.