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| § 54A:5-1 |
New Jersey gross income defined |
| § 54A:5-1.1 |
Certain IRA roll over amounts protected for 4 years |
| § 54A:5-1.2 |
Determination of category of income net of expenses or depreciation, certain; timing |
| § 54A:5-2 |
Losses |
| § 54A:5-3 |
Taxability of estates, trusts and their beneficiaries |
| § 54A:5-4 |
Taxability of partners |
| § 54A:5-6 |
Husband and wife |
| § 54A:5-7 |
Allocations of income of nonresidents |
| § 54A:5-8 |
Income from sources within State for nonresident |
| § 54A:5-9 |
S corporation tax exemption |
| § 54A:5-10 |
Definitions |
| § 54A:5-11 |
Initial basis of shareholder of S corporation stock |
| § 54A:5-12 |
Limits on shareholder’s losses |
| § 54A:5-13 |
Shareholder’s share of S corporation income prorated for periods of residence |
| § 54A:5-14 |
Distributions made by S corporation, treatment |
| § 54A:5-15 |
Determination of amount of category of income, certain disallowances |
| § 54A:5-16 |
Definitions |
