{"data":{"id":"us-il/30-ilcs-500-1-15.120","jurisdiction":"us-il","citation":"30 ILCS 500/1-15.120","heading":"Expatriated entity.","body":"\"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.","path":["CHAPTER 30 FINANCE","Illinois Procurement Code."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=532\u0026ChapterID=7\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:18Z","sha256":"5e50228a7f05331eff9dda11b7f33e8b224b0b0fdac549a78b6e82c2651390b6","source_id":"us-il","stale":false,"prev":"us-il/30-ilcs-500-1-15.115","next":"us-il/30-ilcs-500-1-25"},"notice":"GroundRules: Original legal text. Not legal advice."}