New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 7 - ALLOCATION
- Section 18:7-7.1 - General instructions regarding allocation of net income
- Section 18:7-7.2 - Regular place of business; definition
- Section 18:7-7.3 - Allocating and non-allocating companies; definition
- Section 18:7-7.4 - Allocation factor; definition
- Section 18:7-7.5 - Allocation factor; application
- Section 18:7-7.6 - Corporate partners and partnerships
- Section 18:7-7.7 - Reserved
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