SMALL, P.J.T.C.
Corporations doing business in New Jersey are subject to New Jersey's Corporation Business Tax. N.J.S.A. 54:10A-1 to -32. If all of a corporation's activities and property are in New Jersey, 100% of its income is subject to tax in New Jersey. If less than 100% of the corporation's activities and property are in New Jersey, its income is apportioned to New Jersey under a statutory formula. If the corporation maintains a regular place of business...
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