Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/011704-20.opn.html -- rank: 1000

... S corporation; which has made a valid election pursuant to [ N.J.S.A. 54:10A-5.22]; and which has been an S corporation continuously since the effective date of the valid election made pursuant to [ N.J.S.A. 54:10A-5.22].” N.J.S.A. 54:10A-4(p). In ... the jurisdictional requirements of becoming a New Jersey S corporation. N.J.S.A. 54:10A-5.22. Specifically, the initial shareholders must consent to: the State’s ... the State’s jurisdiction to tax and collect the tax. N.J.S.A. 54:10A-5.22(b). With respect to a shareholder who is not an ... is consistent with the plain language and probable intent of N.J.S.A. 54:10A-5.22(b). The regulation is upheld. The regulations, however, allow for ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	89145

2 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 886

... requisite election to be taxed as an S corporation. See N.J.S.A. 54:10A-5.22 (setting forth the procedure for New Jersey S corporation election ... S corporation; which has made a valid election pursuant to [ N.J.S.A. 54:10A-5.22]"); N.J.S.A. 54:10A-4(o) (defining "S ...

docket:	a0600-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-09
status:	unpublished
citation:
Document Size:	40663

3 DAVID SIDMAN et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 705

... 173 specifically recognized S corporation status if validly elected under N.J.S.A. 54:10A-5.22, and incorporated the definition of an S corporation in I ...

docket:	01031-99
court:
decided:	2000-04-24
status:
citation:	18 N.J. Tax 636
Document Size:	93512

4 RIVER SYSTEMS, INC. v. STATE , DEPARTMENT TREASURY, DIVISION OF TAXATION -- rank: 645

... 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 treated ...

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

5 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 599

... 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 not ...

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status:	unpublished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