Private letter ruling

Results: 180



#Item
11Finance / Public finance / Tax / Value added tax / Private letter ruling / Political economy / Business / Taxation in the United States / Internal Revenue Service / Public economics

ST[removed]GIL[removed]ENTERPRISE ZONES In order to qualify for the deduction, the material purchased must be building materials purchased for physical incorporation into real estate. See 86 Ill. Adm. Code[removed]e)

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:11
12Tax law / Taxation in the United States / Internal Revenue Service / Private letter ruling

ST[removed]GIL[removed]ROLLING STOCK EXEMPTION For periods after July 1, 2004, a taxpayer may elect to use the mileage method to record and document the qualifying use of a vehicle for the rolling stock exemption. If

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:19
13Private 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: 2014-11-17 16:51:38
14Private 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: 2014-11-17 16:51:37
15Public finance / Tax / Private letter ruling / Public economics / Business / Money / Taxation in the United States / Internal Revenue Service / Finance

ST[removed]GIL[removed]ROLLING STOCK EXEMPTION The certification requirements of a seller in relation to a sale involving rolling stock may be found at 86 Ill. Adm. Code[removed]This is a GIL.) October 13, 2005

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:32
16Internal Revenue Service / Business law / Contract law / Land law / Leasing / Private letter ruling / Tax / Taxation in the United States / Business / Law

ST[removed]GIL[removed]ROLLING STOCK EXEMPTION The rolling stock exemption includes equipment or parts that become a physical component of qualifying rolling stock and to equipment which, though not physically incorpo

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:31
17Tax law / Law / Taxation in the United States / Internal Revenue Service / Private letter ruling

ST[removed]GIL[removed]COMPUTER SOFTWARE If transactions for the Licensing of computer software meet all of the criteria provided in Section[removed]a)(1), neither the transfer of the software nor the subsequent soft

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:11
18Public economics / Sales taxes in the United States / State taxation in the United States / Private letter ruling / Tax / Political economy / Value added tax / Government / Taxation in the United States / Sales taxes / Internal Revenue Service

ST[removed]GIL[removed]COINS & PRECIOUS METALS This letter provides a reference to the Department’s rules regarding the sale of collector coins. See 86 Ill. Adm. Code[removed]This is a GIL.) December 22, 2005 Dea

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:36
19Private 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

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:51:55
20Internal Revenue Service / Coal preparation plant / Private letter ruling / Coal / Chemistry / Coal mining / Taxation in the United States / Energy

ST[removed]GIL[removed]COAL MINING EQUIPMENT Information regarding the tax liabilities incurred and applicable exemptions, if any, for a coal processing plant (coal wash), may be found at 86 Ill. Adm. Code[removed]T

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Source URL: tax.illinois.gov

Language: English - Date: 2014-11-17 16:48:14
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