PLR

Results: 279



#Item
191Private letter ruling / Tax / Use tax / Public economics / Government / Political economy / Taxation in the United States / Internal Revenue Service / State taxation in the United States

ST[removed]PLR[removed]MEDICAL APPLIANCES A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 1

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:52:01
192Law / 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

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:29:17
193Tax / Use tax / Public economics / Internal Revenue Service / Sales tax / Direct tax / General contractor / Political economy / Business / State taxation in the United States / Taxation / Taxation in the United States

ST[removed]PLR[removed]CONSTRUCTION CONTRACTORS When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property.

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 15:12:13
194Public economics / Sales tax / Tax / Compressed natural gas / Fuel tax / Political economy / Business / Sales taxes in the United States / Income tax in the United States / State taxation in the United States / Taxation in the United States / Use tax

ST[removed]PLR[removed]GAS REVENUE TAX This letter concerns purchases for resale of natural gas that is converted into Compressed Natural Gas (CNG) for sale as a motor fuel. See 86 Ill. Adm. Code[removed]This is a P

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:52:11
195Economic geology / Fuels / Taxation in the United States / Tax / Chemistry / Geology / Energy / Coal / Coal mining

ST[removed]PLR[removed]USE TAX This letter concerns the use of carbon excavated from property owned by an electric generating facility and used by that facility as fuel to generate electricity. See 86 Ill. Adm. Code 1

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:52:05
196Tax law / Internal Revenue Service / Taxation in the United States / Private letter ruling

ST[removed]GIL[removed]MISCELLANEOUS PLRs are issued at the discretion of the Department. If the same issue is pending in litigation before the Department, a PLR will not be issued. See section[removed]This is a GI

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:41:01
197Taxation 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

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 15:12:13
198Private letter ruling / Tax / Use tax / Public economics / Government / Political economy / Taxation in the United States / Internal Revenue Service / State taxation in the United States

ST[removed]PLR[removed]MEDICAL APPLIANCES A medical appliance is defined as an item which is intended by its manufacturer for use in directly substituting for a malfunctioning part of the body. See 86 Ill. Adm. Code 1

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:52:01
199Tax / Public economics / Business / Political economy / Income tax in the United States / Income tax / Public Utility Holding Company Act

IT[removed]PLR; [removed]; ALTERNATIVE APPORTIONMENT

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Source URL: tax.illinois.gov

Language: English - Date: 2014-03-07 09:39:16
200Internal Revenue Code section 61 / Income tax in the United States / Taxation in the United States / Cloud computing

IT[removed]PLR, [removed], APPORTIONMENT – SALES FACTOR

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Source URL: tax.illinois.gov

Language: English - Date: 2014-06-03 12:00:07
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