New Jersey Statutes
§ 54A:2-3 — Associations taxable as corporations
New Jersey·Title 54A NEW JERSEY GROSS INCOME TAX ACT
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.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 54A:2-3 (Associations taxable as corporations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
7
§ 54A:2-1
Imposition of tax.§ 54A:2-1.1
Determination of tax, income of nonresident§ 54A:2-2
Partners and partnerships§ 54A:2-3
Associations taxable as corporations§ 54A:2-4
Minimum taxable income