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PLR
Results: 279

#	Item
141	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 Income 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
142	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 Business 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
143	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 Taxation 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
144	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 Private law Contract law Leasing Lease Taxation in the United States Vehicle leasing Accounting for leases in the United States Business Law Business law
145	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 Political economy Tax Value added tax S corporation Business Public economics Income tax in the United States Income tax
146	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 Private letter ruling Government Public economics Public administration Taxation in the United States Internal Revenue Service Use tax
147	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 Tax 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
148	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 Law Structure Income tax in the United States Partnership Limited partnership Internal Revenue Service Tax Business law Types of business entity Business
149	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 Business 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
150	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 Public economics Political economy Business Income taxes Income tax in the United States Income tax Tax