760 ILCS 15/13

Current through Public Act 103-1052

Section 760 ILCS 15/13 - 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.

760 ILCS 15/13

P.A. 87-714.