Publications

Illinois Bar Journal
Articles on Taxation

The “Religious Purposes” Property Tax Exemption and the First Amendment By James W. Hilliard October 2002 Article, Page 549 Here's how taxing authorities can determine whether property is being used for religious purposes without impermissibly inquiring into religious beliefs.
Affordable Housing Tax Credit Program implemented July 2002 Illinois Law Update, Page 344 On April 15, 2002, the Illinois Housing Development Authority (authority) implemented new rules involving the administration of the affordable housing tax credit program in section 355 of the Illinois Administrative Code. 47 Ill Adm Code 355.
New regulations help taxpayers who lease automobiles June 2002 Illinois Law Update, Page 288 On March 15, 2002, the Illinois Department of Revenue (department) adopted a new amendment to section 180 of Illinois Administrative Code.
Tax Consequences of Settlement in Employment Litigation By Nile J. Williamson May 2002 Article, Page 263 Lawyers should allocate settlement proceeds so their clients can avoid tax—but sometimes it's easier said than done.
An even brighter start for college savers By Helen W. Gunnarsson April 2002 Lawpulse, Page 168 Beginning last January 1, section 529 college savings plans allow contributions to grow tax-free.
New requirements for paying taxes electronically April 2002 Illinois Law Update, Page 176 On January 24, 2002, the Illinois Department of Revenue (department) adopted new requirements to section 750 of the Illinois Administrative Code. 86 Ill Adm Code 750.
All in the Family By Helen W. Gunnarsson February 2002 Lawpulse, Page 62 Perhaps your family-owned-business clients can take advantage of this special estate-tax exclusion.
The New Estate and Gift Tax Law: Estate-Planning Pointers By Richard A. Campbell and Mary C. Talarico February 2002 Article, Page 80 More than ever, estate planners need to provide as much flexibility as possible.
Estate and Gift Tax Changes: What’s New in the New Law? By Richard A. Campbell and Mary C. Talarico January 2002 Article, Page 24 Here's a summary of the changes wrought by the Economic Growth and Tax Relief Reconciliation Act.
Retailers’ occupation tax January 2002 Illinois Law Update, Page 14 On October 1, 2001, the Illinois Department of Revenue (department) adopted amendments to section 130 of the Illinois Administrative Code. 86 Ill Adm Code 130.
New state tax deduction for contributions to college savings plan P.A. 92-439 October 2001 Illinois Law Update, Page 516 Legislation signed by Gov. Ryan in August authorizes a deduction equal to a taxpayer's contribution to a Bright Start College Savings Program account.
Alternative income apportionment August 2001 Illinois Law Update, Page 398 On May 25, 2001, the Illinois Department of Revenue (department) adopted amendments to section 100 of the Illinois Administrative Code.
Park Before You Reverse: A Short Tour of the Reverse-Exchange Process By Scott Nathanson August 2001 Article, Page 427 Reverse exchanges allow real estate buyers to enjoy tax advantages even if they buy their new property before they sell.
Plain view doctrine does not justify seizure of property unnamed in warrant issued for back taxes May 2001 Illinois Law Update, Page 230 On March 15, 2001, the seventh circuit held that plaintiff's Fourth Amendment rights were violated when officials of the Illinois Department of Revenue seized property belonging to the plaintiff but not named in a search warrant, and held that the plain view doctrine did not protect defendants' actions.
Supporting Organizations: The Less Expensive Alternative to Private Foundations By Fredrick B. Weber March 2001 Article, Page 128 Find out how IRC section 509(a)(3) supporting organizations can be an attractive alternative to traditional foundations.
Property tax relief and pharmaceutical assistance February 2001 Illinois Law Update, Page 60 On November 20, 2000, the Illinois Department of Revenue (department) adopted amendments to section 530 of the Illinois Administrative Code. 86 Ill Adm Code 530.
Local Government Taxpayers’ Bill of Rights created—P.A. 91-920 December 2000 Illinois Law Update, Page 690 Gov. George H. Ryan signed the Local Government Taxpayers' Bill of Rights Act on July 7, 2000.
Taxes levied under the Tort Immunity Act cannot be used to fund school district’s attempt to remedy desegregation December 2000 Illinois Law Update, Page 690 On October 26, 2000, the Supreme Court of Illinois affirmed the judgment of the appellate court which held that article IX of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9-101, et seq.) did not authorize the use of real estate taxes to fund equitable remedies ordered by the court.
UPL and Property Tax Assessment Appeals in Illinois By Thomas J. McNulty December 2000 Article, Page 710 Make no mistake about it—representing taxpayers before Illinois assessment officials constitutes the practice of law, this author says.
Uniform Penalty and Interest Act amended to create new penalty structure; P.A. 91-803 November 2000 Illinois Law Update, Page 624 Illinois taxpayers will pay less in penalties and interest as a result of amendments to the Uniform Penalty and Interest Act.
Education expense credit October 2000 Illinois Law Update, Page 563 On July 26, 2000, the Illinois Department of Revenue adopted a new section to section 100 of the Illinois Administrative Code. 86 Ill Adm Code 100.
EDGE tax credits to attract firms August 2000 Illinois Law Update, Page 438 On April 19, 2000, the Illinois Department of Commerce and Community Affairs (department) adopted new rules to section 527 of the Illinois Administrative Code. 14 Ill Adm Code 527.
91st General Assembly provides tax relief To Illinoisians July 2000 Illinois Law Update, Page 380 During one of the shortest sessions in recent history, the General Assembly answered Gov. George H. Ryan's call for tax cuts during a year in which most legislators find themselves on the election ballot in November.
College Savings Pool July 2000 Illinois Law Update, Page 380 On March 24, 2000, the Illinois Treasurer's Office adopted emergency rules to section 2500 of the Illinois Administrative Code. 23 Ill Adm Code 2500.
Earned income tax credit bill signed into law; P.A. 91-700 July 2000 Illinois Law Update, Page 380 Calling the bill "one of the most important measures we have ever passed in Springfield," Gov. Ryan signed Public Act 91-700, which amends the Illinois Income Tax Act to establish the first state income tax credit for Illinois taxpayers.
The Lawyer’s Journal By Bonnie C. McGrath July 2000 Column, Page 378 Grandparents lose at High Court—but how much? HMOs lose in one high court, win in another; and more.
More than two million Illinois homeowners share tax relief ; P.A. 91-703 July 2000 Illinois Law Update, Page 380 In mid-May, Gov. Ryan signed the third and final piece of tax relief legislation enacted by the General Assembly during the spring session.
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.