PLR

Results: 279



#Item
141Income tax in the United States / Political economy / Income tax in Australia / Income tax / Internal Revenue Service / S corporation / Value added tax / Tax / Corporate tax in the United States / Taxation in the United States / Public economics / Business

IT[removed]PLR[removed]TAXABLE YEAR Taxpayer required to use two short taxable years for federal income tax purposes, but whose taxable year is otherwise unchanged and whose Illinois liability for the two short years w

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:46
142Business / Public economics / Income tax in the United States / Corporate tax / S corporation / Income tax / Tax / Limited liability company / Corporate tax in the United States / Taxation in the United States / Corporate taxation in the United States / Types of business entity

IT[removed]PLR[removed]Withholding – Other Rulings Illinois income tax must be withheld from payments of wages or other items of income only if federal income tax is required to be withheld from those payments. June

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:47
143Taxation in the United States / Sales tax / Public economics / Government procurement in the United States / Tax exemption / Tax / Value added tax / Personal property / Political economy / State taxation in the United States / Local taxation / Use tax

ST[removed]PLR[removed]GOVERNMENTAL BODIES Generally, a government contractor who purchases items to fulfill his obligations under a contract with a governmental unit purchases those items for use. See, U.S. v. New Me

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:51:45
144Private law / Contract law / Leasing / Lease / Taxation in the United States / Vehicle leasing / Accounting for leases in the United States / Business / Law / Business law

ST[removed]PLR[removed]Leasing This letter discusses the alternative definition of “selling price” added to the Retailers’ Occupation Tax Act and Use Tax Act by Public Act[removed]as it relates to sales of certain

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:51:56
145Political economy / Tax / Value added tax / S corporation / Business / Public economics / Income tax in the United States / Income tax

IT[removed]PLR[removed]Apportionment – Sales Factor Method proposed by taxpayer to allocate sales of telecommunications services is reasonable under IITA Section 304(a)(3)(B-5)(vii)(d), and therefore may be used. Jun

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:47
146Private letter ruling / Government / Public economics / Public administration / Taxation in the United States / Internal Revenue Service / Use tax

ST[removed]PLR[removed]MANUFACTURING MACHINERY & EQUIPMENT The manufacturing machinery and equipment exemption includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catal

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:51:55
147Tax / Public economics / Political economy / State taxation in the United States / Business / Taxation in the United States / Income tax in the United States / Value added tax / Income tax

IT[removed]PLR[removed]Apportionment – Sales Factor Temporary interruption in Illinois of shipment from another state to a foreign country in which the taxpayer is not subject to tax will not cause the sale to be thr

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:47
148Law / Structure / Income tax in the United States / Partnership / Limited partnership / Internal Revenue Service / Tax / Business law / Types of business entity / Business

IT[removed]PLR[removed]COMMERCIAL DOMICILE Private Letter Ruling. Under the facts represented, the commercial domicile of the taxpayer is not in Illinois. June 13, 2013 Dear: This is in response to your letter dated M

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:44
149Business / Public economics / Income tax in the United States / Corporate tax / S corporation / Income tax / Tax / Limited liability company / Corporate tax in the United States / Taxation in the United States / Corporate taxation in the United States / Types of business entity

IT[removed]PLR[removed]Withholding – Other Rulings Illinois income tax must be withheld from payments of wages or other items of income only if federal income tax is required to be withheld from those payments. June

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:47
150Public economics / Political economy / Business / Income taxes / Income tax in the United States / Income tax / Tax

IT[removed]PLR[removed]Apportionment - Sales Factor

Add to Reading List

Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:46:08
UPDATE