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... became effect ive in 2012 and is set forth in N.J.S.A. 54A:3-9. L. 2011, c. 60, ยง 2. It was enacted to ... category of income) in subsequent tax years. Ibid.; see also N.J.S.A. 54A:3-9. A-0252-18T1 19 which a partner had 'no skin ...
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