Publications

Illinois Bar Journal
Articles on Taxation

Electronic income tax returns April 2000 Illinois Law Update, Page 196 On January 14, 2000, the Illinois Department of Revenue adopted amendments to section 106 of the Illinois Administrative Code. 86 Ill Adm Code 106.
Correspondence from Our Readers March 2000 Column, Page 118 Avoiding SSA withholding
Despite gubernatorial veto, General Assembly permissively approves sales taxes for all nonhome rule municipalities; P.A. 91-649 March 2000 Illinois Law Update, Page 128 Public Act 91-649 permissively approves sales taxes for all nonhome rule municipalities. Previously, a nonhome rule municipality needed at least 130,000 inhabitants to pursue a sales tax, which effectively precluded most proposals.
Motor Fuel Tax Law March 2000 Illinois Law Update, Page 128 On December 20, 1999, the Illinois Department of Revenue adopted emergency amendments and added new sections to section 500 of the Illinois Administrative Code. 86 Ill Adm Code 500.
Registration for real estate transfer taxes March 2000 Illinois Law Update, Page 128 On December 9, 1999, the Illinois Department of Revenue adopted a new section to section 120.5 of the Illinois Administrative Code. 86 Ill Adm Code 120.
Gifts and POAs: Authorizing an Agent to Give Your Money Away By Wendy M. Goode February 2000 Article, Page 100 A power of attorney without express language doesn’t allow for gifts, this author argues.
The Lawyer's Journal By Bonnie McGrath January 2000 Column, Page 10 Losing the right to a jury trial — is it malpractice?
State treasurer may create a college savings pool that involves financial institutions ; P.A. 91-607 January 2000 Illinois Law Update, Page 16 Public Act 91-607 creates a state-administered “College Savings Pool” that provides federal tax benefits to participants.
The Environmental Remediation Tax Credit: A Primer By Kathleen M. Hennessey December 1999 Article, Page 666 This new -- and underused -- state program helps developers finance brownfield cleanups.
Church property leased to entity for the sale and distribution of goods to the needy falls within tax exemption for property used for exclusively religious purposes. October 1999 Illinois Law Update, Page 521 On August 17, 1999, the Second District of the Illinois Appellate Court affirmed the trial court's decision to grant the plaintiff, First Presbyterian Church, an exemption from real property taxes for 1992 on a piece of property owned by the plain plaintiff.
The Lawyer's Journal By Bonnie McGrath July 1999 Column, Page 348 Different rulings on the same-part-of-the-body rule.
Internet Filing for Illinois Income Tax Returns May 1999 Illinois Law Update, Page 244 On March 8, 1999, the Illinois Department of Revenue adopted several new subsections to section 106. 86 Ill Adm Code 106.
The Lawyer's Journal By Bonnie McGrath March 1999 Column, Page 126 The "Frye plus reliability'' standard.
New Tax Regulations March 1999 Illinois Law Update, Page 130 On December 21, 1998, the Department of Insurance enacted various new regulations specifying the calculation and applicability of certain taxes to insurance companies in Illinois.
An Illinois Lawyer's Guide to Important Tax Aspects of Limited Liability Companies By James A. Nepple February 1999 Article, Page 96 A review of state and federal tax consequences of LLC formation, operation, and termination.
Additional Conditions Apply to Delinquent Property Tax Liability of Mortgage Lenders; PA 90-575 January 1999 Illinois Law Update, Page 13 Two additional conditions must be met before the state can hold mortgage lenders liable for delinquent property taxes.
Environmental Remediation and Tax Credit January 1999 Illinois Law Update, Page 13 On October 26, 1998 the Pollution Control Board adopted amendments to section 740 of its administrative rules. 35 Ill Adm Code 740.
Corporate Income Tax Formula and Individual Taxpayer Exemption Changed; P.A. 90-613 December 1998 Illinois Law Update, Page 662 Public Act 90-613 gradually changes the three-factor Illinois corporate income tax formula to a new formula based exclusively on instate sales.
Delinquent Taxpayer Disclosure-HB 2671 December 1998 Illinois Law Update, Page 662 This bill allows the director of the Department of Revenue to annually disclose a list of taxpayers who are delinquent in the payment of their tax liabilities collected by the Department of Revenue.
Reducing Real Estate Tax Assessments for Contaminated Property By H. Alfred Ryan December 1998 Article, Page 680 Here's how to lower the property-tax bill for clients who own contaminated real estate.
Public Listing of Delinquent Taxpayers; PA 90-753 November 1998 Illinois Law Update, Page 596 Subject to several conditions, the Director of Revenue may annually disclose a list of delinquent taxpayers' names, addresses, amounts owed, and other information.
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