Section Newsletters

Articles From Kathryn Michaelis

The Illinois training expense credit: what next? By Garland Allen & Kathryn Michaelis State and Local Taxation, June 2001 The Illinois training expense credit has been the subject of much controversy over the past five years. From 1995 through 2000, the Illinois Department of Revenue (the "Department") and taxpayers have disagreed on whether a 1995 regulation that expanded the scope of the credit was to be applied retroactively or prospectively.

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