Illinois Statutes
§ 27-7
Illinois § 27-7
JurisdictionIllinois
TopicRIGHTS AND REMEDIES
Ch. 755ESTATES
Act 755 ILCS 5/Probate Act of 1975.
Art.Article XXVII - Miscellaneous
This text of Illinois § 27-7 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
755 Ill. Comp. Stat. 27-7 (2026).
Text
Joint tax returns.) Unless otherwise directed by the decedent in his will, a representative may join with the spouse of the decedent or of the ward in the making of a joint federal or state income tax return for the decedent or ward and his spouse and to consent for federal or state gift tax purposes to gifts made by the spouse of the decedent or ward to the end that gifts to which consent is given are treated for federal or state gift tax purposes as made 1/2 by the decedent or ward and 1/2 by his spouse. Any liability incurred by a representative pursuant to any such joinder or consent is incurred on behalf of the estate of the decedent or ward and not individually.
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Legislative History
(Source: P.A. 79-328.)
Nearby Sections
9
§ 27-1
Fees of representative§ 27-2
§ 27-2§ 27-3
§ 27-3§ 27-4
§ 27-4§ 27-5
§ 27-5§ 27-6
Actions which survive§ 27-7
§ 27-7§ 27-8
§ 27-8§ 27-9
§ 27-9Cite This Page — Counsel Stack
Bluebook (online)
Illinois § 27-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/755/27-7.