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Searching Content indexed under Corporate Tax by Mary Kay McCalla Martire ordered by Published Date Descending.
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Illinois Proposed Regulations Governing Apportionment Of Income For Transportation Companies Moving Forward
The Regulation reflects recent statutory changes made to the apportionment formulas for both non-airline and airline transportation services. See 35 ILCS 5/304(d).
United States
23 Nov 2015
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Economic Presence Standard For Income Tax Nexus
In a question of first impression for Illinois, on May 12, 2015, Judge Schmidt of the Circuit Court of Sangamon County granted a summary judgment for the Illinois Department of Revenue, holding that the proper test for corporate income tax nexus is whether a "significant economic presence" exists in Illinois.
United States
7 Oct 2015
3
Senate Bill 1573 Would Repeal Illinois Self-Procurement Tax
On February 20, 2015, Sen. William Haine introduced Senate Bill 1573, which would repeal the self-procurement tax that came into effect January 1, 2015.
United States
6 Mar 2015
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