New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 7 - ALLOCATION
Section 18:7-7.4 - Allocation factor; definition
Universal Citation: NJ Admin Code 18:7-7.4
Current through Register Vol. 56, No. 18, September 16, 2024
"Allocation factor" means the proportionate part of a taxpayer's entire net income used to determine a measure of its tax under the Act.
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