State Codes and Statutes

Statutes > New-jersey > Title-54a > Section-54a-5

54A:5-1 - New Jersey gross income defined
54A:5-1.1 - Certain IRA roll over amounts protected for 4 years
54A:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing
54A:5-2 - Losses
54A:5-3 - Taxability of estates, trusts and their beneficiaries
54A:5-4 - Taxability of partners
54A:5-6 - Husband and wife
54A:5-7 - Allocations of income of nonresidents 
54A:5-8 - Income from sources within State for nonresident
54A:5-9 - Taxation of S corporation shareholders 
54A:5-10 - Definitions 
54A:5-11 - Initial basis of shareholder of S corporation stock 
54A:5-12 - Limits on shareholder's losses 
54A:5-13 - Shareholder's share of S corporation income prorated for periods of residence 
54A:5-14 - Distributions made by S corporation, treatment 
54A:5-15 - Determination of amount of category of income, certain disallowance

State Codes and Statutes

Statutes > New-jersey > Title-54a > Section-54a-5

54A:5-1 - New Jersey gross income defined
54A:5-1.1 - Certain IRA roll over amounts protected for 4 years
54A:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing
54A:5-2 - Losses
54A:5-3 - Taxability of estates, trusts and their beneficiaries
54A:5-4 - Taxability of partners
54A:5-6 - Husband and wife
54A:5-7 - Allocations of income of nonresidents 
54A:5-8 - Income from sources within State for nonresident
54A:5-9 - Taxation of S corporation shareholders 
54A:5-10 - Definitions 
54A:5-11 - Initial basis of shareholder of S corporation stock 
54A:5-12 - Limits on shareholder's losses 
54A:5-13 - Shareholder's share of S corporation income prorated for periods of residence 
54A:5-14 - Distributions made by S corporation, treatment 
54A:5-15 - Determination of amount of category of income, certain disallowance