Chapter 54A:5 - NEW JERSEY GROSS INCOME DEFINED

Section 54A:5-1 - New Jersey gross income defined
Section 54A:5-1.1 - Certain IRA roll over amounts protected for 4 years
Section 54A:5-1.2 - Determination of category of income net of expenses or depreciation, certain; timing
Section 54A:5-2 - Losses
Section 54A:5-3 - Taxability of estates, trusts and their beneficiaries
Section 54A:5-4 - Taxability of partners
Section 54A:5-6 - Husband and wife
Section 54A:5-7 - Allocations of income of nonresidents
Section 54A:5-8 - Income from sources within State for nonresident
Section 54A:5-9 - S corporation tax exemption
Section 54A:5-10 - Definitions
Section 54A:5-11 - Initial basis of shareholder of S corporation stock
Section 54A:5-12 - Limits on shareholder's losses
Section 54A:5-13 - Shareholder's share of S corporation income prorated for periods of residence
Section 54A:5-14 - Distributions made by S corporation, treatment
Section 54A:5-15 - Determination of amount of category of income, certain disallowances
Section 54A:5-16 - Definitions
Section 54A:5-17 - Cannabis licensees, gross income
Section 54A:5-18 - Regulations
Section 54A:5-19 - Income sourced, Corporation Business Tax Act, New Jersey Gross Income Tax Act, business conducted partly within, without State