Income tax, corporate; returns, affiliated corporations.
Income tax, corporate; returns, affiliated corporations.
Income tax, corporate; filing status for tax returns of certain affiliated corporations.
Income tax, corporate; filing status for tax returns of certain affiliated corporations.
Eliminates requirement that taxpayer that qualifies as S corporation for federal tax purposes affirmatively elect New Jersey S corporation status for purposes of corporation business and gross income taxes.
Corporate Income Tax Returns of Publicly Traded Corporations - Reporting Requirement
Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.
Allows taxpayers to deduct cost of certain depreciable assets under corporation business and gross income taxes.
Relating to taxation of multinational corporations; prescribing an effective date.
Relating to taxation of multinational corporations; prescribing an effective date.