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Technical Advisory Memorandums Subject Area Listing

Corporation Business Tax

Issue Date Number Subject PDF SIZE
07/28/15 TAM–2015-1(R) New Jersey Tax Treatment of Virtual Currency 48K
02/16/12 TAM 2012-1 Corporation Business Tax: Intercompany Transfer Pricing and Advanced Pricing Agreements
12/07/11 TAM 2011-22 International Affiliate Transactions Involving Intangibles and Intellectual Property 185K
10/11/11 TAM 2011-20 Tax Relief Act of 2010 19K
02/24/16 TAM 2011-13R Corporation Business Tax Add Back of Related Member Interest Expense 18K
02/15/11 TAM 2011-12 Small Business Jobs Act of 2010 18K
02/10/11 TAM 2011-11 Section 1603 American Recovery and Reinvestment Act Solar Grants 14K
01/10/11 TAM 2011-6 Foreign Corporations Subject to Tax 14K


Gross Income Tax

Issue Date Number Subject PDF SIZE
07/28/15 TAM–2015-1(R) New Jersey Tax Treatment of Virtual Currency 48K
10/11/11 TAM-2011-19 Tax Relief Act of 2010 22K
05/03/11 TAM-2011-15 Sick Leave Injury (SLI) Payments Made Under the State of New Jersey Benefit Program 13K
04/20/11 TAM 2011-14 Federal Affordable Care Act, Dependent Coverage for Adult Child 15K
02/10/11 TAM 2011-10 Credit For Taxes Paid to Other Jurisdictions- S Corporation Income 22K
02/09/11 TAM 2011-8 Partnership Deduction under IRC§ 754 10K
01/13/11 TAM 2011-7 Claim of Right Repayment Refunds (IRC 1341) 11K
12/10/10 TAM 2010-5 Gross Income Tax- Donating Cars to Charities 14K
11/01/10 TAM 2010-4

Credit For Taxes Paid To Other Jurisdictions The New York Metropolitan Commuter Transportation Mobility Tax


11/01/10 TAM 2010-3

Gross Income Tax Reporting For Federal Repeal-Advance Earned Tax Income Credit Program



Sales and Use Tax

Issue Date Number Subject PDF SIZE
07/28/15 TAM–2015-1(R) New Jersey Tax Treatment of Virtual Currency 48K
6/16/2014 TAM 2014-1 Charges for Storage Services and Repair Services to Cargo Containers and Chassis Performed at a Marine Terminal Facility 54K
7/03/2013  TAM 2013-1 The Purchase and Installation of Automated Teller Machines and Similar Equipment 48K
12/11/12 TAM 2012-3 Charges for Water Damage Restoration Services 51k
09/19/12 TAM 2012-2 Sales of Commercial Gases 18k
11/04/11 TAM 2011-21 Sales Lead Provided to Automobile Dealership via Website 9K
07/28/11 TAM 2011-18 Sales and Use Tax: Storage-in-Transit 16K
05/13/11 TAM 2011-16 Free Lifetime Oil Changes Provided by a Dealership as Part of the Sale or Lease Price of a Motor Vehicle 16K
11/01/10 TAM 2010-2

Urban Enterprise Zone – Alarm Monitoring Services

11/01/10 TAM 2010-1

Urban Enterprise Zone - Lease And Rental Periods 


Last Updated: Friday, 02/24/17

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