New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 5 - ENTIRE NET INCOME; DEFINITION, COMPONENTS AND RULES FOR COMPUTING
- Section 18:7-5.1 - Entire net income; definition
- Section 18:7-5.2 - Entire net income; how computed
- Section 18:7-5.3 - Tax paid to foreign country or United States possession; when deductible from net income
- Section 18:7-5.4 - Factors not adjustable to Federal taxable income
- Section 18:7-5.5 - Entire net income; determining stock ownership
- Section 18:7-5.6 - Adjustment of entire net income to period covered by return; how computed
- Section 18:7-5.7 - Right of Director to independently determine net income
- Section 18:7-5.8 - Calculation of gain in certain instances
- Section 18:7-5.9 - Reserved
- Section 18:7-5.10 - Right of Director to correct distortions of net income allocation factors; adjustments and redeterminations
- Section 18:7-5.11 - Right of Director to require consolidated/combined filing and certain disclosures
- Section 18:7-5.12 - Net operating loss deduction
- Section 18:7-5.13 - New Jersey net operating loss carryover
- Section 18:7-5.14 - Limitations to the right of a net operating loss carryover
- Section 18:7-5.15 - Net operating loss
- Section 18:7-5.16 - Effect of audit adjustments
- Section 18:7-5.17 - Suspension of net operating loss carryover
- Section 18:7-5.18 - Related party transactions
- Section 18:7-5.19 - Global Intangible Low Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII) for corporation business tax purposes
- Section 18:7-5.20 - Previously taxed subsidiary dividends received by a taxpayer
- Section 18:7-5.21 - Net operating losses for privilege periods ending on and after July 31, 2019
- Section 18:7-5.22 - Application of Internal Revenue Code Section 163(j)
- Section 18:7-5.23 - Application of Federal stock ownership attribution rules
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