Illinois Department of Revenue
 
 
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2013 Income Tax Letter Rulings

 
 

General Information Letters

Ruling
Date
Subject Synopsis
IT 13-0004-GIL 03/26/2013 Subtraction Modifications – Pensions General Information Letter: Pensions received from overseas employment by foreign corporations most likely do not qualify for subtraction from adjusted gross income.
IT 13-0003-GIL 03/26/2013 Subtraction Modifications – Pensions General Information Letter: Pensions received from overseas employment by foreign corporations most likely do not qualify for subtraction from adjusted gross income.
IT 13-0002-GIL 03/21/2013 Alternative Apportionment General Information Letter: Request to use alternative apportionment method for income passed through from a partnership cannot be granted based on information contained in the petition.
IT 13-0001-GIL 03/21/2013 Alternative Apportionment General Information Letter: Request to use alternative apportionment method for income passed through from a partnership cannot be granted based on information contained in the petition.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 13-0001-PLR 03/01/2013 Apportionment – Sales Factor Private Letter Ruling: Receipts from sale of assets comprising a business segment are excluded from the sales factor as being from an occasional sale.

 
 
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