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 18:7-5.12 - Net operating loss deduction
Universal Citation: NJ Admin Code 18:7-5.12
Current through Register Vol. 56, No. 18, September 16, 2024
For privilege periods ending before July 31, 2019, a taxpayer may deduct a New Jersey net operating loss carryover as defined at N.J.A.C. 18:7-5.13 in computing its entire net income before exclusions and before the net operating loss deduction. For privilege periods ending on and after July 31, 2019, net operating loss deductions will be determined pursuant to N.J.A.C. 18:7-5.21.
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