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Statutes > New Jersey Statutes > TITLE 54A - NEW JERSEY GROSS INCOME TAX ACT > Section 54A:5

Section 54A:5

  • 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




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