Written by a highly regarded team of authors, the 2015 New Jersey Tax Handbook contains the highest level of detail and a concise structure.

CCH's Guidebook to New Jersey Taxes is an indispensable resource for anyone working with state taxation in New Jersey. It is designed as a quick reference, describing the general provisions of the respective tax laws, regulations and administrative rulings useful to tax practitioners, businesspersons and others who file New Jersey returns or who are required to deal with New Jersey taxes. The Guidebook is edited by Susan A. Feeney, J.D. and Michael A. Guariglia, J.D., partners in the firm of McCarter & English, LLP, Newark, NJ. This valuable commentary helps practitioners further apply the complex principles of New Jersey tax law to specific practice situations. For the user's convenience in determining what is new in the New Jersey tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2017 for the 2016 tax year, legislative changes effective after 2016 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to the New Jersey and related federal provisions are provided throughout. Detailed Table of Contents, Topical Index and law and regulations finding lists make pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive CCH New Jersey Tax Reports service are also provided throughout the text to assist users in further, more comprehensive tax research and tax planning.

Written by a highly regarded team of authors, the 2015 New Jersey Tax Handbook contains the highest level of detail and a concise structure. This publication is the preferred tax handbook for many accountants, tax attorneys, and business professionals. This revised edition includes information on numerous new topics such as civil union partnerships, digital property, and parking services. Citations on significant court decisions and statutes are also provided, summarizing the many nuances for various taxes. New Jersey Tax Handbook 2015 New for 2015: Reformation of Board of Finance and Revenue interim operating rules for the new Board Changes to: -Corporate Net Income Tax -Changes to Capital Stock Franchise Tax -Corporate Loans Tax Court opinions addressing: -calculation of gross terminal revenue for purposes of the state tax on slot machines -overpayment of estimated tax"

New Jersey Tax Handbook is a primer on taxes and the law.Chapters include:General Administrative Provisions for New Jersey State TaxesGross Income TaxNew Jersey Sales and Use TaxNew Jersey Property TaxationNew Jersey Corporation Business TaxThe Corporation Income TaxInheritance and Estate TaxEnvironmental TaxesUnclaimed PropertyProcedures, Protests & appealsEnvironmental TaxesTaxes in Brief

Written by a highly regarded team of authors, the 2015 New Jersey Tax Handbook contains the highest level of detail and a concise structure. This publication is the preferred tax handbook for many accountants, tax attorneys, and business professionals. This revised edition includes information on numerous new topics such as civil union partnerships, digital property, and parking services. Citations on significant court decisions and statutes are also provided, summarizing the many nuances for various taxes. New Jersey Tax Handbook 2015 New for 2015: -Reformation of Board of Finance and Revenue - interim operating rules for the new Board -Changes to: -Corporate Net Income Tax -Changes to Capital Stock - Franchise Tax -Corporate Loans Tax -Court opinions addressing: -calculation of gross terminal revenue for purposes of the state tax on slot machines -overpayment of estimated tax