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16 Corporate Property Investors v. Dir, Div of Taxation -- rank: 620

... for CBT purposes for 1987, 1988 and 1989 pursuant to N.J.S.A. 54:10A-5(d), plaintiff is required to pay tax on 4% of ... 1987, 1988 and 1989 in which it (1) elected under N.J.S.A. 54:10A-5(d) to be taxed as a REIT for CBT purposes ... is assessed on the basis of entire net income. 3 N.J.S.A. 54:10A-5. Entire net income is defined in N.J.S.A ... be treated as a REIT for CBT purposes pursuant to N.J.S.A. 54:10A-5(d) compels use of the 4% allocation factor set forth ... base. Plaintiff responds that, if, notwithstanding the REIT election under N.J.S.A. 54:10A-5(d), the court should conclude that plaintiff's net income ... looks in vain at the relevant statements accompanying amendments to N.J.S.A. 54:10A-5(d) providing for flat allocations of 25% of entire ...

docket:	03621-92
court:
decided:	1995-04-20
status:
citation:	15 N.J. Tax 14
Document Size:	41539

17 OF In the New Jersey Tax Court Reports HOME IMPRESSIONS, INC., DIRECTOR, DIVISION OF TAXATION -- rank: 615

... commencing June 1, 1995 (plus any applicable penalties and interest). N.J.S.A. 54:10A-5(e). Home Impressions is a for-profit corporation incorporated under ... added).]. For the tax years in question, 1995 through 1999, N.J.S.A. 54:10A-5 (1993) (amended by L. 1995, c. 246, § 1; L ... 200 1999 $200 $200 2000 $200 $200 2001 $210 $210 [ N.J.S.A. 54:10A-5.] Home Impressions argues that its actions inside the State of ... net income or a flat minimum tax, whichever was greater. N.J.S.A. 54:10A-5. By the Act’s own terms, the CBT is a ... worth has since been replaced with a minimum flat tax. N.J.S.A. 54:10A-5, amended L. 1982 c. 55. See also , Hess Realty Corp ...

docket:	00099-03
court:
decided:	2004-06-07
status:
citation:	21 N.J. Tax 448
Document Size:	61349

18 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 613

... eliminated, effective July 1, 1985, by L. 1982, c. 55. N.J.S.A. 54:10A-5(a). 3 There are no statements from any committees, nor ...

docket:	02150-99
court:
decided:	2000-11-01
status:
citation:	19 N.J. Tax 221
Document Size:	107311

19 MYRON et al. v. DIRECTOR, DIVISION OF TAXATION -- rank: 606

... on the S corporation, although at a reduced rate. See N.J.S.A. 54:10A-5(c)(2) and (3). The 1993 legislation also contained provisions ...

docket:	02025-01
court:
decided:	2003-03-24
status:
citation:	20 N.J. Tax 537
Document Size:	52049

20 ACCUZIP, INC. v. DIRECTOR -- rank: 594

... would be subject only to the minimum tax pursuant to N.J.S.A. 54:10A-5, since its business activities in New Jersey would fall under ... would only be subject to the minimum tax pursuant to N.J.S.A. 54:10A-5. 2. Quark The Director argues that the activities performed by ... 272 and subject Quark to the minimum tax pursuant to N.J.S.A. 54:10A-5 for the years that Mr. Kapadia was employed as a ... and subject Quark only to the minimum tax pursuant to N.J.S.A. 54:10A-5 for the years that Mr. Kapadia was employed as a ... would only be liable for the minimum tax pursuant to N.J.S.A. 54:10A-5. This archive is a service of Rutgers School of Law ...

docket:	05744-03
court:
decided:	2009-08-13
status:
citation:
Document Size:	97831

21 International Thomson Business Information, Inc. v. Director, Division of Taxation -- rank: 594

... s election to be taxed as an investment company under N.J.S.A. 54:10A-5(f) and 54:10A-4(d). A trial was held ... on the taxpayer's entire net income and net worth. N.J.S.A. 54:10A-5(d). Director disallowed Taxpayer's election as an investment company ... CBT. The Act had previously provided special tax treatment under N.J.S.A. 54:10A-5(d) to companies subject to federal regulation under the Federal ... that Taxpayer does not qualify as an investment company under N.J.S.A. 54:10A-5(f) and 54:10A-4(d). IV Taxpayer contends that ... 1), Taxpayer does not qualify for favorable tax treatment under N.J.S.A. 54:10A-5(d). Taxpayer has not established that the subsidies are included ...

docket:	11509-91
court:
decided:	1995-01-23
status:
citation:	14 N.J. Tax 424
Document Size:	51712

22 Whirlpool Properties, Inc. v. Director, Division of Taxation -- rank: 588

... a corporation’s entire net worth and entire net income. N.J.S.A. 54:10A-5. For taxpayers with regular places of business outside of New ...

docket:	a-25-10
court:	superior court trial
decided:	2011-07-28
status:
citation:
Document Size:	122535

23 RIVER SYSTEMS, INC. v. STATE , DEPARTMENT TREASURY, DIVISION OF TAXATION -- rank: 583

... a C corporation for New Jersey Corporation Business Tax purposes. N.J.S.A. 54:10A-5.22 (explaining that a corporation must specifically elect to be ... tax is based upon the corporation’s entire net income. N.J.S.A. 54:10A-5. When a corporation maintains a “regular place of business� ...

docket:	05627-99
court:
decided:	2001-12-21
status:
citation:
Document Size:	61005

24 MCICommunication Services, Inc. v. Director, Division of Taxation -- rank: 578

... percentage of the Corporation’s “Entire Net Income.” N.J.S.A. 54:10A-5. Entire Net Income is the: total net income from all ...

docket:	13905-10
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	58652

25 Ferrellgas Partners, L.P. v. Director, Division of Taxation -- rank: 556

... 000 (for gross receipts of $1 million or more). See N.J.S.A. 54:10A-5(e). Different amounts were imposed on S corporations. Ibid. 39 ...

docket:	007051-14
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	101974

26 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 549

... which may be apportionable to New Jersey, measure the CBT. N.J.S.A. 54:10A-5. N.J.S.A. 54:10A-4(k) details the ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

27 CHESTER A. ASHER, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 546

... and does not apply to the minimum flat tax under N.J.S.A. 54:10A-5(e)). IV. There is no question that Asher is doing ...

docket:	04061-03
court:
decided:	2006-01-05
status:
citation:
Document Size:	61709

28 BIS LP, Inc v. DIRECTOR -- rank: 537

... Act allows a tax benefit to an investment company at N.J.S.A. 54:10A-5(d), which provides in pertinent part: Provided, however, that the ...

docket:	07847-07
court:
decided:	2009-07-30
status:
citation:
Document Size:	67967

29 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 524

... three years in question, contrary to the jurisdictional requirements of N.J.S.A. 54:10A-5.22(b)(1)-(3). The Division noted that "[i]n ... 1975) (citing N.J.S.A. 54:10A-4 and N.J.S.A. 54:10A-5). N.J.S.A. 54:10A-6 provides a formula ...

docket:	a1638-10
court:	NJ Superior Court Appellate Division
decided:	2012-03-20
status:	unpublished
citation:
Document Size:	40543

30 ATLANTIC CITY SHOWBOAT, INC. v. DIRECTOR -- rank: 521

... utility services. The tax was eliminated effective January 1, 1997. N.J.S.A. 54:10A-5.25(a). At that time, as part of the tax ...

docket:	00036-07
court:
decided:	2012-01-24
status:
citation:
Document Size:	82090