CCH's Guidebook to Illinois Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Illinois. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Illinois returns or who are required to deal with Illinois taxes.Practitioner Comment: A Nonresidenta#39;s Compensation Illinoisa#39; rule of when aquot; compensationaquot; is aquot;paid in this Stateaquot; is virtually the ... For unemployment purposes, wages are allocated entirely to one state, rather than being apportioned among the various states where services are rendered. ... or the employer may elect to compute the amount of tax to be withheld using a flat rate of 3% (86 Ill. Adm. Code Sec.
|Title||:||Guidebook to Illinois Taxes 2008|
|Author||:||CCH State Tax Law Editors|
|Publisher||:||CCH - 2007-12-01|