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Tax Law Update: February 2014

Tax Law Update: February 2014

• Illinois Appellate Court holds Illinois can’t tax trust under due process clause—In Linn v. Department of Revenue (2013 Ill. App. (4th) 121055), an Illinois Appellate Court held that a trust wasn’t subject to Illinois income tax under the due process clause. The trust at issue was created when the trustees of an irrevocable


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