Chapter

Chapter 5

N.J. Stat. Ann. § 54A:5-1— New Jersey gross income defined
N.J. Stat. Ann. § 54A:5-1.1— Certain IRA roll over amounts protected for 4 years
N.J. Stat. Ann. § 54A:5-1.2— Determination of category of income net of expenses or depreciation, certain; timing
N.J. Stat. Ann. § 54A:5-1.2a— Taxpayer, depreciation, eligible property expenditures, New Jersey Gross Income Tax Act; rules, regulations
N.J. Stat. Ann. § 54A:5-2— Losses
N.J. Stat. Ann. § 54A:5-3— Taxability of estates, trusts and their beneficiaries
N.J. Stat. Ann. § 54A:5-4— Taxability of partners
N.J. Stat. Ann. § 54A:5-6— Husband and wife
N.J. Stat. Ann. § 54A:5-7— Allocations of income of nonresidents
N.J. Stat. Ann. § 54A:5-8— Income from sources within State for nonresident
N.J. Stat. Ann. § 54A:5-9— S corporation tax exemption
N.J. Stat. Ann. § 54A:5-10— Definitions
N.J. Stat. Ann. § 54A:5-11— Initial basis of shareholder of S corporation stock
N.J. Stat. Ann. § 54A:5-12— Limits on shareholder's losses
N.J. Stat. Ann. § 54A:5-13— Shareholder's share of S corporation income prorated for periods of residence
N.J. Stat. Ann. § 54A:5-14— Distributions made by S corporation, treatment
N.J. Stat. Ann. § 54A:5-15— Determination of amount of category of income, certain disallowances
N.J. Stat. Ann. § 54A:5-16— Definitions
N.J. Stat. Ann. § 54A:5-17— Cannabis licensees, gross income
N.J. Stat. Ann. § 54A:5-18— Regulations
N.J. Stat. Ann. § 54A:5-19— Income sourced, Corporation Business Tax Act, New Jersey Gross Income Tax Act, business conducted partly within, without State