Subchapter 5 - ENTIRE NET INCOME; DEFINITION, COMPONENTS AND RULES FOR COMPUTING

  1. § 18:7-5.1 - Entire net income; definition
  2. § 18:7-5.2 - Entire net income; how computed
  3. § 18:7-5.3 - Tax paid to foreign country or United States possession; when deductible from net income
  4. § 18:7-5.4 - Factors not adjustable to Federal taxable income
  5. § 18:7-5.5 - Entire net income; determining stock ownership
  6. § 18:7-5.6 - Adjustment of entire net income to period covered by return; how computed
  7. § 18:7-5.7 - Right of Director to independently determine net income
  8. § 18:7-5.8 - Calculation of gain in certain instances
  9. § 18:7-5.9 - Reserved
  10. § 18:7-5.10 - Right of Director to correct distortions of net income allocation factors; adjustments and redeterminations
  11. § 18:7-5.11 - Right of Director to require consolidated/combined filing and certain disclosures
  12. § 18:7-5.12 - Net operating loss deduction
  13. § 18:7-5.13 - New Jersey net operating loss carryover
  14. § 18:7-5.14 - Limitations to the right of a net operating loss carryover
  15. § 18:7-5.15 - Net operating loss
  16. § 18:7-5.16 - Effect of audit adjustments
  17. § 18:7-5.17 - Suspension of net operating loss carryover
  18. § 18:7-5.18 - Related party transactions
  19. § 18:7-5.19 - Global Intangible Low Taxed Income (GILTI) and Foreign-Derived Intangible Income (FDII) for corporation business tax purposes
  20. § 18:7-5.20 - Previously taxed subsidiary dividends received by a taxpayer
  21. § 18:7-5.21 - Net operating losses for privilege periods ending on and after July 31, 2019
  22. § 18:7-5.22 - Application of Internal Revenue Code Section 163(j)
  23. § 18:7-5.23 - Application of Federal stock ownership attribution rules

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