New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 3 - COMPUTATION OF TAX
Section 18:7-3.12 - Method of accounting
Universal Citation: NJ Admin Code 18:7-3.12
Current through Register Vol. 56, No. 18, September 16, 2024
In general, the method of accounting, whether cash, accrual, or other basis, used in computing net income for Federal income tax purposes is to be used in computing entire net income under the Corporation Business Tax Act.
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