New Jersey S corporation means the same as the term is defined in section 12 of P.L.1993, c.173 (C.54A:5-10).
New Jersey S corporation means a corporation that is an S corporation; which has made a valid election pursuant to section 3 of P.L.1993, c.173 (C.54:10A-5.22); and which has been an S corporation continuously since the effective date of the valid election made pursuant to section 3 of P.L.1993, c.173 (C.54:10A-5.22).
New Jersey S corporation means a corporation that is an S
Examples of New Jersey S corporation in a sentence
For the first year of the New Jersey S corporation election, the beginning balance of the earnings and profits account will be the retained earnings of the corporation prior to the New Jersey S election.
The AMA does not apply to a New Jersey S corporation, an investment company or professional corporation.
A New Jersey S corporation is a corporation that is an S corporation as defined by IRC Sec.
Otherwise, an overpayment of tax by a New Jersey S corporation will not be credited to any combined group.
Income of a New Jersey S corporation allocated to New Jersey.#®§ ##®Income or losses which a nonresident taxpayer receives from a businessIn Column B, enter the income that comes from New Jersey sources.
More Definitions of New Jersey S corporation
New Jersey S corporation means a taxpayer that has made a valid election to be an S corporation for federal tax purposes, and that has not made a valid election pursuant to subsection d. of section 20 of P.L.2022, c.133 (C.54:10A-5.22).
New Jersey S corporation means the same as that term is used
New Jersey S corporation means a [corporation that is an S corporation ; which has made a valid election pursuant to section 3 of P.L.1993, c.173 (C.54:10A-5.22); and which has been an S corporation continuously since the effective date of the valid election made pursuant to section 3 of P.L.1993, c.173 (C.54:10A-5.22)] taxpayer that has made a valid election to be an S corporation for federal tax purposes for the taxable year.
New Jersey S corporation means a corporation that has made a
New Jersey S corporation means a corporation that is an S corporation; which has made a
New Jersey S corporation means an S corporation that has made a valid election under N.J.S.A. 54:10A-5.22, and that has been an S corporation since such election. For a definition of “New Jersey S corporation” see N.J.A.C. 18:7-1.19. For purposes of this section, a New Jersey S corporation also refers to a parent of a New Jersey Qualified Subchapter S Subsidiary.
New Jersey S corporation means the same as that term is used in subsection (p) of section 4 of P.L.1945, c.162 (C.54:10A-4).]2