Entire Net Income; Definition, Components, and Rules for Computing
Section 18:7-5.1 - Entire Net Income; DefinitionSection 18:7-5.2 - Entire Net Income; How ComputedSection 18:7-5.3 - Tax Paid to a Foreign Country or United States Possession; When Deductible From Net IncomeSection 18:7-5.4 - Factors Not Adjustable to Federal Taxable IncomeSection 18:7-5.5 - Entire Net Income; Determining Stock OwnershipSection 18:7-5.6 - Adjustment of Entire Net Income to the Period Covered by Return; How ComputedSection 18:7-5.7 - Right of Director to Independently Determine Net IncomeSection 18:7-5.8 - Calculation of Gain in Certain InstancesSection 18:7-5.9 - (reserved)Section 18:7-5.10 - Right of Director to Correct Distortions of Net Income Allocation Factors; Adjustments and RedeterminationsSection 18:7-5.11 - Right of Director to Require Consolidated/combined Filing and Certain DisclosuresSection 18:7-5.12 - Net Operating Loss DeductionSection 18:7-5.13 - New Jersey Net Operating Loss CarryoverSection 18:7-5.14 - Limitations to the Right of a Net Operating Loss CarryoverSection 18:7-5.15 - Net Operating LossSection 18:7-5.16 - Effect of Audit AdjustmentsSection 18:7-5.17 - (reserved)Section 18:7-5.18 - Related Party Transactions for Privilege Periods Ending Before July 31, 2023Section 18:7-5.19 - Global Intangible Low Taxed Income (gilti) and Foreign-derived Intangible Income (fdii) for Corporation Business Tax PurposesSection 18:7-5.20 - Previously Taxed Subsidiary Dividends Received by a TaxpayerSection 18:7-5.21 - Net Operating Losses for Privilege Periods Ending on and After July 31, 2019Section 18:7-5.22 - Application of Internal Revenue Code Section 163(j)Section 18:7-5.23 - Application of Federal Stock Ownership Attribution Rules