What is a non-unitary partnership?

A non-unitary partnership is a partnership that is not in a "unitary business group" with you. If the partnership is unitary with someone besides you, then you would still treat it as a non-unitary partnership. "Unitary business group" is defined in IITA Section 1501(a)(27) and 86 Ill. Admin. Code Section 100.9700.

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