New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 21 - COMBINED RETURNS
- Section 18:7-21.1 - Definitions relevant to combined returns
- Section 18:7-21.2 - Unitary business
- Section 18:7-21.3 - Entities included and excluded from a combined return
- Section 18:7-21.4 - Mandatory combined returns for unitary combined groups
- Section 18:7-21.5 - Determining the managerial member of the combined group and the managerial member's responsibilities
- Section 18:7-21.6 - Methods for filing combined returns, assessments, making payments, requests for a refund
- Section 18:7-21.7 - Determining the entire net income of the combined group
- Section 18:7-21.8 - Reporting the income of certain members
- Section 18:7-21.9 - Combined groups, combined returns, and the interrelation with other New Jersey laws
- Section 18:7-21.10 - Ordering of the dividend elimination, subsidiary dividend received exclusion, and net operating losses in a combined group context
- Section 18:7-21.11 - Net operating losses (NOLs) of members in a combined group
- Section 18:7-21.12 - Tax credits earned by a member of a combined group
- Section 18:7-21.13 - Allocation factor computation for combined groups
- Section 18:7-21.14 - Conversion of the outstanding alternative minimum assessment credits
- Section 18:7-21.15 - The water's-edge combined group default return filing method
- Section 18:7-21.16 - Worldwide group election
- Section 18:7-21.17 - Affiliated group election
- Section 18:7-21.18 - Net deferred tax liability deduction
- Section 18:7-21.19 - Application of the minimum tax
- Section 18:7-21.20 - Combined group tax return accounting methods
- Section 18:7-21.21 - Subchapter S corporations and combined returns
- Section 18:7-21.22 - Application of other rules unaffected
- Section 18:7-21.23 - Authority of the Director of the Division to require that a taxpayer be included in a combined return in certain instances
- Section 18:7-21.24 - De-combination of a combined group
- Section 18:7-21.25 - Banking corporations and combined groups
- Section 18:7-21.26 - Conditions warranting the designation of a managerial member by the Director
- Section 18:7-21.27 - Principles of Federal consolidated returns applicable
- Section 18:7-21.28 - Combined groups engaged in transportation of freight by air or ground
- Section 18:7-21.29 - Change in combined group composition
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