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Title
IL-1120 Instructions (2005)
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- IL-1120 Instructions(For tax years ending On or After December 31, 2005) (20070124184741_inst11.pdf)
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Description
Illinois Department of Revenue IL-1120 Instructions for the corporation income and replacement tax return.
Subject Classification
- Forms: Tax forms
- Government finance and taxes: Government revenues: Taxes: Tax forms
- Laws and regulations: Tax laws
Sample text from the file
.IL-1120 Instructions (R-12/05) Page of Illinois Department of RevenueIL-1120 Instructions 2005 What's new for 2005? * Effective immediately, "business income" is defined to mean all income that may be apportioned without violating the Constitution of the United States. This new definition overrules recent court cases that had ruled that gain from disposition of an entire business is not business income. Also, if you reported income from an asset or activity as business income in prior year, and report any income from that asset or activity as nonbusiness income on this return, you must add back all expenses deducted in connection with that income in this year and in your two most recent tax years. See Specific Instructions for Step 4, Lines and 34. * Effective for tax years ending on or after December 31, 2004, you may not deduct some interest or "intangible expenses" such as royalties and losses on sales of intangible assets from transactions with taxpayer who would be member of you
Issuing Agency
Illinois
Dept. of Revenue
Related Materials: tax.illinois.gov
Contact
Organization: Illinois Department of Revenue
101 West Jefferson Street
Springfield, IL 62702
Phone: 800 732 8866
Document Descriptive Information
File Data
- MIME Type: application/pdf
- Language(s): EN-English
- Creation Date (from issuing agency): 2005
- File Modification Date On Web Server: Fri, 23 Dec 2005 20:19:44 GMT
- Document Modification Date (from issuing agency): 12 2005
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- Web Address On Date Of Deposition: http://www.revenue.state.il.us/taxforms/incm2005/bus/corp/inst11.pdf
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