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Title: 54A - NEW JERSEY GROSS INCOME TAX ACT

Chapter: 5 - New Jersey gross income defined.

54a:5-1: New Jersey gross income defined.

54a:5-1.1: Certain IRA roll over amounts protected for 4 years.

54a:5-1.2: Determination of category of income net of expenses or depreciation, certain; timing.

54a:5-2: Losses

54a:5-3: Taxability of estates, trusts and their beneficiaries

54a:5-4: Taxability of partners

54a:5-6: Husband and wife

54a:5-7: Allocations of income of nonresidents

54a:5-8: Income from sources within State for nonresident.

54a:5-9: Taxation of S corporation shareholders

54a:5-10: Definitions

54a:5-11: Initial basis of shareholder of S corporation stock

54a:5-12: Limits on shareholder's losses

54a:5-13: Shareholder's share of S corporation income prorated for periods of residence

54a:5-14: Distributions made by S corporation, treatment

54a:5-15: Determination of amount of category of income, certain disallowance.