Search Rutgers Law Library N.J. Court Opinions

1 JOEL AND JUDITH MANDELBAUM, Plaintiffs v. DIRECTOR, DIVISION of TAXATION -- rank: 1000

... losses attributable to the shareholder and distributions to the shareholder. N.J.S.A. 54A:5-14 sets forth the GIT Act treatment of distributions to S ...

docket:	04227-00
court:
decided:	2002-05-17
status:
citation:	20 N.J. Tax 141
Document Size:	84481

2 MORRIS & CHARLOTTE COHEN v. STATE DIVISION OF TAXATION -- rank: 989

... New Jersey expressly adopted the federal method for calculating AAA. N.J.S.A. 54A:5-14(c)(2) defines AAA to mean "an amount that is ... at Code §§ 1358 and 1371 and referenced in N.J.S.A. []54A:5-14." However, at bottom, the Cohens ask us to depart from ... Jersey statute command application of federal principles to calculate AAA. N.J.S.A. 54A:5-14 defines AAA as the "amount that is equal to, and ...

docket:	a5827-12
court:	New Jersey Superior Court Appellate Division
decided:	2015-06-09
status:	Published
citation:	28 N.J.Tax 548
Document Size:	66971