| Ruling |
Date |
Subject |
Synopsis |
IT 20-0001-GIL
|
01/07/2020
|
Alternative Apportionment
|
Alternative Apportionment Not Allowed unless Taxpayer Demonstrates Sales Factor does not Fairly Reflect Market for Goods or Services. (This is a GIL.)
|
IT 20-0002-GIL
|
01/21/2020
|
Alternative Apportionment
|
Petition for Alternative Apportionment not Timely
|
IT 20-0003-GIL
|
01/21/2020 |
Alternative Apportionment
|
Alternative Apportionment Not Allowed unless Taxpayer Shows Sales Factor does not Fairly Reflect Market for Goods or Services. (This is a GIL.)
|
| IT 20-0004-GIL |
01/21/2020
|
Alternative Apportionment |
Alternative Apportionment Not Allowed unless Taxpayer Shows Sales Factor does not Fairly Reflect Market for Goods or Services |
IT 20-0005-GIL
|
01/27/2020
|
Credits– Foreign Tax
|
Alimony Deduction Reduces Credit Limitation Under IITA Section 601(b)(3)
|
IT 20-0006-GIL
|
03/05/2020
|
Withholding
|
Discusses Federal single state tax withholding requirements for certain employees of motor carriers. (This is a GIL.)
|
IT 20-0007-GIL
|
04/03/2020
|
Credits |
Historic Preservation Credit may be Allocated to Partners Pursuant to Agreement of Partners. (This is a GIL.)
|
IT 20-0008-GIL
|
04/06/2020
|
Credits
|
River Edge Historic Preservation Credit may be Allocated to Partners Pursuant to Agreement of Partners. (This is a GIL.)
|
IT 20-0009-GIL
|
06/19/2020
|
Trust Residency
|
Whether a trust is +an Illinois resident dependent on definition of resident found in Sections 1501(a)(20)(C) and (D) of the IITA. (This is a GIL.).
|
IT 20-0010-GIL
|
08/19/2020
|
Base Income - Modifications
|
No Modifications are Allowed except as Expressly Provided. (This is a GIL).
|
IT 20-0011-GIL
|
05/06/2020
|
Refunds – Credit of Overpayment to Liabilities
|
Overpayments will be applied to pre-existing liabilities before being credited toward a current liability. (This is a GIL.)
|
Agencies
Services