Combined Returns
Section 18:7-21.1 - Definitions Relevant to Combined ReturnsSection 18:7-21.2 - Unitary BusinessSection 18:7-21.3 - Entities Included and Excluded From a Combined ReturnSection 18:7-21.4 - Mandatory Combined Returns for Unitary Combined GroupsSection 18:7-21.5 - Determining the Managerial Member of the Combined Group and the Managerial Member's ResponsibilitiesSection 18:7-21.6 - Methods for Filing Combined Returns, Assessments, Making Payments, Requests for a RefundSection 18:7-21.7 - Determining the Entire Net Income of the Combined GroupSection 18:7-21.8 - Reporting the Income of Certain MembersSection 18:7-21.9 - Combined Groups, Combined Returns, and the Interrelation With Other New Jersey LawsSection 18:7-21.10 - Ordering of the Dividend Elimination, Subsidiary Dividend Received Exclusion, and Net Operating Losses in a Combined Group ContextSection 18:7-21.11 - Net Operating Losses (nols) of Members in a Combined GroupSection 18:7-21.12 - Tax Credits Earned by a Member of a Combined GroupSection 18:7-21.13 - Allocation Factor Computation for Combined GroupsSection 18:7-21.14 - Conversion of the Outstanding Alternative Minimum Assessment CreditsSection 18:7-21.15 - The Water's-edge Combined Group Default Return Filing MethodSection 18:7-21.16 - World-wide Group ElectionSection 18:7-21.17 - Affiliated Group ElectionSection 18:7-21.18 - Net Deferred Tax Liability DeductionSection 18:7-21.19 - Application of the Minimum TaxSection 18:7-21.20 - Combined Group Tax Return Accounting MethodsSection 18:7-21.21 - Subchapter S corporations and combined returnsSection 18:7-21.22 - Application of Other Rules UnaffectedSection 18:7-21.23 - Authority of the Director of the Division to Require That a Taxpayer Be Included in a Combined Return in Certain InstancesSection 18:7-21.24 - De-combination of a Combined GroupSection 18:7-21.25 - Banking Corporations and Combined GroupsSection 18:7-21.26 - Conditions Warranting the Designation of a Managerial Member by the DirectorSection 18:7-21.27 - Principles of Federal Consolidated Returns ApplicableSection 18:7-21.28 - Combined Groups Engaged in Transportation of Freight by Air or GroundSection 18:7-21.29 - Change in Combined Group Composition