N.J.S.A. § 54A:2-3.
Associations taxable as corporations
An association, trust, or other unincorporated organization which is taxable as a corporation for Federal income tax purposes shall not be subject to tax under this act.
L.1976, c. 47, s. 54A:2-3, eff. July 8, 1976, operative Aug. 30, 1976.
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In this chapter (8 sections)
- 54:2-40. · Copies of appeal to be served; copies of judgment; notice;…
- 54A:2-1 · Imposition of tax
- 54A:2-1.1. · Determination of tax, income of nonresident
- 54A:2-1.2. · Review of New York enactments by Attorney General
- 54A:2-1a · Determination of tax due, certain circumstances
- 54A:2-2. · Partners and partnerships
- 54A:2-3. · Associations taxable as corporations
- 54A:2-4. · Minimum taxable income