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:5-10 - DefinitionsĀ
- 54A:5-11 - Initial basis of shareholder of S corporation stockĀ
- 54A:5-12 - Limits on shareholder's lossesĀ
- 54A:5-13 - Shareholder's share of S corporation income prorated for periods of residenceĀ
- 54A:5-14 - Distributions made by S corporation, treatmentĀ
- 54A:5-15 - Determination of amount of category of income, certain disallowance
- 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 nonresidentsĀ
- 54A:5-8 - Income from sources within State for nonresident
- 54A:5-9 - Taxation of S corporation shareholdersĀ