CCH’s Guidebook to New Jersey Taxes (2018) 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.
This popular Guidebook is now in its 47th year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, including:
- Corporation business (franchise) tax
- Corporation income tax
- Personal income tax
- Sales and Use tax
- Inheritance tax
Other New Jersey taxes are discussed, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The 2017 Edition features enhanced military personnel coverage and personal income tax and corporate income tax federal/state comparisons.
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 2018 for the 2017 tax year, legislative changes effective after 2017 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.
Click to read full article: New Jersey Taxes, Guidebook to (2018)