The newsletter of the ISBA’s Section on State & Local Taxation
Browse articles by year: 2014 (26)
Newsletter articles from 2012
AT&T Teleholdings, Inc. v. Department of Revenue
In a Rule 23 Order, the appellate court ruled in favor of the Illinois Department of Revenue, holding that AT&T Teleholdings may not use the combined apportionment method to allocate its unitary business group’s 2002 net capital loss among its members for purposes of carrying back the loss to 1999, a tax year in which its members were members of different unitary business groups.
Two recent tax decisions from the Circuit Court of Cook County.
Civil union tax returns
Civil union partners must now file Illinois income tax returns as married couples. They may select either filing status: married filing jointly or married filing separately. But because the Internal Revenue Service does not permit same-sex civil union partners to file federal returns as a married couple, the process is a little more complicated.
Cook County tobacco wholesalers succeed in limiting Cook County tobacco tax
In Arangold Corporation v. Cook County, two local wholesale tobacco distributors were substantially successful in their action brought against the Cook County Department of Revenue challenging the constitutionality of the County’s broad expansion of the Cook County Tobacco Tax Ordinance.