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2025 Income Tax Letter Rulings

Ruling Date Subject Synopsis
IT 25-0002-GIL
03/17/2025 Alternative Apportionment Apportionment of separate businesses under 86 Ill. Adm. Code Section 100.3010(b) does not require petition for alternative apportionment. (This is a GIL.)
IT-25-0003-GIL 03/26/2025 Alternative Apportionment Apportionment of separate businesses under 86 Ill. Adm. Code Section 100.3010(b) does not require petition for alternative apportionment. (This is a GIL.)

Private Letter Rulings

Ruling Date Subject Synopsis