Search Rutgers Law Library N.J. Court Opinions

1 MCICommunication Services, Inc. v. Director, Division of Taxation -- rank: 1000

... A. 54:10A-4(k)(2)(A) through (J) and N.J.S.A. 54:10A-4.1 through 4.5. 2. Federal Taxable Income and Entire Net ...

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

2 /usr/local/share/www/libweb/collections/courts/tax/08111-16opn.opn.html -- rank: 957

... Corporation Business Tax (“CBT”) because, the plain language of N.J.S.A. 54:10A-4.1 (“the TEFA add-back provision”) ties the addition of ... back provision, which is at issue in this case. See N.J.S.A. 54:10A-4.1. 3. N.J.S.A. 54:10A-4.1; TEFA Add-Back Provision The language of the TEFA add ... net income pursuant to . . . [the CBT add-back provision].” N.J.S.A. 54:10A-4.1. The statutory analysis before the court centers upon whether part ... back provision to be reasonable, and not at odds with N.J.S.A. 54:10A-4.1. The court further rejects Rockland’s argument that by not ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	37479

3 Squibs -- rank: 865

... TAXATION - NEW JERSEY TRANSITIONAL ENERGY FACILITY ASSESSMENT ADD-BACK PROVISION - N.J.S.A. 54:10A-4.1 – INTERPLAY BETWEEN N.J.S.A. 54:10A-4.1 AND THE CORPORATE BUSINESS TAX ADD- BACK PROVISION N.J ... the taxable year within which it is paid or accrued. N.J.S.A. 54:10A-4.1. (15 Pages) LOCAL PROPERTY TAX Tax Court: Gamma-Upsilon Alumni ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705