内容简介
CCH'sGuidebooktoIllinoisTaxesistheperfectresourceforconciseandreliableinformationforpractitionersworkingwithstatetaxationinIllinois.Designedasaquickreferencework,theGuidebookpresentssuccinctdiscussionsofstateandlocaltaxes,describingthegeneralprovisionsoftherespectivetaxlawsandregulationsandhighlightingsignificantcasesandadministrativerulings.Thisannualpublicationisusefultotaxpractitioners,in-stateandmultistatebusinesspersons,andthosewhoareobligatedtofileIllinoisreturnsorwhoarerequiredtodealwithIllinoistaxes.Nowinits45thedition,thispopularhandbookistheonesourcethoseinvolvedwithIllinoistaxationneedfortimelyandaccurateanswersinaconvenientandaccessibledesktopformat.Itpresentsconcisecoverageofthetaxesofmajorinterestincluding:-personalincometax-corporateincometax-salesandusetaxesOtherIllinoistaxesaresummarized,aswell,includingtheadministrationandimpositionofCityofChicagotaxes,withparticularemphasisplacedonpersonsortransactionssubjecttothetax,thebasisandrateoftax,andthenewannualreturnprovisions.
作者简介
MarilynWethekam——practicesintheareaofstateandlocaltaxation,concentratinginstatetaxplanningandtheresolutionoftaxdisputesonanationwidebasisformultistateandmultinationalcorporations.Shehas18yearsofmultistatetaxexperiencewithMobilOilCorp.andMontgomeryWard&Co.,Inc.Sheassistsmultistateandmultinationalcorporationsindevelopingsolutionsforstatetaxproblems,aswellasinresolvingdisputes.Shehasformulatedmultistateauditstrategies,draftedlegislationandrepresentedmultistatecorporationsinincome,franchise,salesanduse,andmiscellaneoustaxmattersin30states.