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2018 New Jersey Revised Statutes
Title 54A - NEW JERSEY GROSS INCOME TAX ACT
Chapter 5 - New Jersey gross income defined.
- Section 54a:5-1 - New Jersey gross income defined.
- Section 54a:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing.
- Section 54a:5-1.1 - Certain IRA roll over amounts protected for 4 years.
- Section 54a:5-2 - Losses
- Section 54a:5-3 - Taxability of estates, trusts and their beneficiaries
- Section 54a:5-4 - Taxability of partners
- Section 54a:5-6 - Husband and wife
- Section 54a:5-7 - Allocations of income of nonresidents
- Section 54a:5-8 - Income from sources within State for nonresident.
- Section 54a:5-9 - Taxation of S corporation shareholders
- Section 54a:5-10 - Definitions
- Section 54a:5-11 - Initial basis of shareholder of S corporation stock
- Section 54a:5-12 - Limits on shareholder's losses
- Section 54a:5-13 - Shareholder's share of S corporation income prorated for periods of residence
- Section 54a:5-14 - Distributions made by S corporation, treatment
- Section 54a:5-15 - Determination of amount of category of income, certain disallowance.
- Section 54a:5-16 - Definitions.
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