Search Rutgers Law Library N.J. Court Opinions

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

... from sources within the state for a non-resident taxpayer. N.J.S.A. 54A:5-8(a)(6). S corporation income allocated to New Jersey means ... based on rules specifically related to the type of property. N.J.S.A. 54A:5-8(a)(1)-(4). Thus, plaintiffs argue, the allocation factor applicable ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	89145

2 /usr/local/share/www/libweb/collections/courts/tax/10921-13.opn.html -- rank: 873

... services rendered or other business activities conducted” in New Jersey. N.J.S.A. 54A:5-8(a)(3). 7 It is patently evident that the GIT ... hold the intangible personal property for sale to customers.” N.J.S.A. 54A:5-8(c). 8 See Division of Taxation, Division Issues Guidelines On ...

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

3 MICHAEL AND PATRICIA SCULLY v. DIRECTOR, DIVISION OF TAXATION -- rank: 677

... Taxation , 14 N.J. Tax 173 (App. Div. 1994) (interpreting N.J.S.A. 54A:5-8(a)(3), which requires allocation to New Jersey of a ... another state pursuant to regulations promulgated by the director . . . .” N.J.S.A. 54A:5-8. Therefore, if I had concluded that the discharge of indebtedness ...

docket:	04076-97
court:
decided:	2001-09-21
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citation:	19 N.J. Tax 553
Document Size:	61568

4 UNB INVESTMENT COMPANY, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 674

... the end of UNB’s corporate chain. See , e.g. , N.J.S.A. 54A:5-8, setting forth the New Jersey sources of nonresident income which ...

docket:	04760-03
court:
decided:	2004-05-12
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citation:	21 N.J. Tax 354
Document Size:	61589