Search Rutgers Law Library N.J. Court Opinions

1 Charles and Dolores Sabino v. Dir, Div of Taxation -- rank: 1000

... k. Distributive share of partnership income. Under the provisions of N.J.S.A. 54A:5-4, the partnership entity is not itself subject to the Gross ...

docket:	02494-93
court:
decided:	1995-03-01
status:
citation:	14 N.J. Tax 501
Document Size:	84541

2 /usr/local/share/www/libweb/collections/courts/tax/10921-13.opn.html -- rank: 993

... member of a partnership” is taxed at an individual level. N.J.S.A. 54A:5-4. A nonresident individual partner is taxed only on income sourced ...

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court:	NJ Superior Court Law/Chancery Division
decided:
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Document Size:	134786

3 JOSEPH C. MUSUMECI, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 862

... an LLC, as if they are partners in a partnership. N.J.S.A. 54A:5-4; I.R.C. § 701 (pass through provisions for partnerships ... economic gain does not require actual distribution of the income. N.J.S.A. 54A:5-4. If income is left (reinvested) in the partnership, the income ...

docket:	000169-21
court:	NJ Superior Court Appellate Division
decided:	2023-03-28
status:	Unpublished
citation:
Document Size:	23953

4 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 702

... the tax . . . imposed on [its] share' of the partnership gains. N.J.S.A. 54A:5-4. The Corporation Business Tax Act, N.J.S.A. 54 ...

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Document Size:	37760