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Illinois Bar Journal

 

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Articles on Taxation

Retailers to provide report listing monthly liquor purchases September 2004 Illinois Law Update, Page 456 The Illinois Department of Revenue recently adopted amendments to 86 Ill Adm Code 130. 
Park Districts Are Granted More Taxing Power P.A. 093-0625 August 2004 Illinois Law Update, Page 398 Effective immediately, if a park district lies wholly within one county, the park district board of that district is authorized to increase property taxes for corporate purposes for any one year
Real Estate Transfer Tax Regulations Amended to Prohibit Effective Double-Taxing of Real Estate Entities P.A. 93-0657 May 2004 Illinois Law Update, Page 242 Effective June 1st, limits are imposed to stop effectively double-taxing some real estate entities.
This is Me Leaving You: Illinois Departs from the Federal Estate Tax Scheme By Susan T. Bart January 2004 Article, Page 20 A critical look at legislation "decoupling" Illinois' estate tax from the federal credit.
Department of Revenue Implements Tax Legislation November 2003 Illinois Law Update, Page 550 The Illinois Department of Revenue recently adopted rulemaking to implement the requirements of various public acts, including 92-492, 92-322, 92-526, and 92-393. 
Illinois’ New Estate-Tax Law By David A. Berek September 2003 Article, Page 465 An overview of Illinois' newly "decoupled' estate-tax scheme.
Assessing reassessments By Helen W. Gunnarsson August 2003 LawPulse, Page 374 Appellate court precedent makes it difficult for assessors to change the valuation of property more often than once every four years. But what are the limits on assessors' authority to "revise and correct"?
Illinois says “no” to estate-tax elimination By Helen W. Gunnarsson August 2003 LawPulse, Page 374 The feds are phasing out the estate tax, but beginning this year cash-strapped Illinois will no longer cap its estate tax at the federal maximum.
Unconditional payment requirement of use tax claimants amended April 2003 Illinois Law Update, Page 168 On January 15, 2003, the Department of Revenue (department) adopted new rules involving the unconditional repayment requirement of a claimant who files a claim for either credit or refund of the Use Tax in title 86 of the Illinois Administrative Code.
Pet trusts for trusty pets By Helen W. Gunnarsson March 2003 LawPulse, Page 110 Illinois may shortly join 16 other states that have passed laws authorizing the creation of trusts with pets as beneficiaries.
Individual taxpayers do not have standing when state is real party in interest and section 20-104(b) of Illinois Code of Civil Procedure is unconstitutional to extent that it gives taxpayers that right December 2002 Illinois Law Update, Page 634 On September 19, 2002, the Illinois Supreme Court held that the plaintiffs, a private citizen and a watchdog group, did not have standing to recover funds for Illinois taxpayers that were illegally received by employees of the Secretary of State's Office.
Whither estate-planning practice? By Helen W. Gunnarsson December 2002 LawPulse, Page 628 Demographic trends and tax-law changes may generate some short-term business, but they'll mean less work for estate-planning lawyers in the long run. Are you ready to adjust your practice?
Fee tax turns employment-lawsuit winner into loser By Helen W. Gunnarsson October 2002 LawPulse, Page 506 Taxing attorney fee awards as income to the plaintiff threatens to reduce an employee's award to less than zero.
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.