N.J. Admin. Code § 18:7-3.12

Current through Register Vol. 56, No. 17, September 3, 2024

Section 18:7-3.12 - Method of accounting

In general, the method of accounting, whether cash, accrual, or other basis, used in computing net income for Federal income tax purposes is to be used in computing entire net income under the Corporation Business Tax Act.

N.J. Admin. Code § 18:7-3.12

Amended by 49 N.J.R. 1694(a), effective 6/19/2017