13 chapters · 243 sections in this title.
N.J.S.A. 54A:5-1 New Jersey gross income defined.
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54A:5-1 New Jersey gross income defined. 54A:5-1. New Jersey Gross Income Defined. New Jersey gross income shall consist of the following categories of income: a. Salaries, wages, tips, fees, commissions, bonuses, and other remuneration received for services rendered whether in c…
N.J.S.A. 54A:5-1.1 Certain IRA roll over amounts protected for 4 years.
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54A:5-1.1 Certain IRA roll over amounts protected for 4 years. 3. Notwithstanding the provisions of N.J.S.54A:5-1 or any other law to the contrary, in the case of a distribution before January 1, 1999, any amount required to be included in gross income by reason of the amendments…
N.J.S.A. 54A:5-1.2 Determination of category of income net of expenses or depreciation, certain; timing.
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54A:5-1.2 Determination of category of income net of expenses or depreciation, certain; timing. 26. a. For taxable years beginning on or after January 1, 2004, notwithstanding the provisions of N.J.S.54A:5-1, if any, or any other law to the contrary, for the purposes of determini…
N.J.S.A. 54A:5-1.2a Taxpayer, depreciation, eligible property expenditures, New Jersey Gross Income Tax Act; rules, regulations.
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54A:5-1.2a Taxpayer, depreciation, eligible property expenditures, New Jersey Gross Income Tax Act; rules, regulations. 2. a. Notwithstanding section 26 of P.L.2004, c.65 (C.54A:5-1.2), for purposes of calculating the depreciation deduction allowed under the "New Jersey Gross Inc…