Subpart J - GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOMEBrowse as ListSearch WithinSection 100.3000 - Terms Used In Article 3 (IITA Section 301)Section 100.3010 - Business and Nonbusiness Income (IITA Section 301)Section 100.3015 - Business Income Election (IITA Section 1501)Section 100.3020 - Resident (IITA Section 301)