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Publications by Type
Corporation Business Tax

Publications are informational documents that address particular topics of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, or changes in Division policies could affect the validity of the information contained in the publication. Publications are updated regularly and are accurate on the date issued.

About New Jersey Taxes Bulletins (ANJs) summarize information on a particular topic. Most bulletins focus on the sales and use tax issues related to a specific business.

Tax Topic Bulletins (S&Us, GITs) provide detailed information on various aspects of sales and use tax and gross income tax.

Technical guidance on various topics is also published in the form of Letter Rulings, Technical Advisory Memorandums and Technical Bulletins.

Number Subject Revision
Date
PDF Size
LR: 2012-5-CBT Corporation Business Tax - Sourcing of income received from issuing and selling of stored value cards, gift cards, gift certificates and similar items for apportionment purposes
06/29/12
26K
TAM-2012-1 Intercompany Transfer Pricing and Advanced Pricing Agreements
(Replaces TAM 2011-17)
02/16/12
19K
TAM 6 Foreign Corporations Subject to Tax
01/10/11
14K
TAM 11 Section 1603 American Recovery and Reinvestment Act Solar Grants
02/10/11
14K
TAM 12 Small Business Jobs Act of 2010
02/15/11
18K
TAM 13 Add Back of Related Member Interest Expense
02/24/11
17K
TAM 17 Replaced by TAM 2012-1
02/16/11
14K
TAM 20 Corporation Business Tax: Tax Relief Act of 2010
09/08/11
19K
TAM 22 International Affiliate Transactions Involving Intangibles and Intellectual Property
12/07/11
185K
TB-26 Surtax Discontinued as of January 1, 1994
03/23/93
11K
TB-37 Treatment of Meals and Entertainment Expenses on Form CBT-100S
02/03/06
15K
  S Corporation Questions and Answers
 
157K


Last Updated: Thursday, 07/12/12



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