Guidebook to New Jersey Taxes

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. SPECIAL BONUS! The Guidebook comes complete a special bonus CPE course supplement entitled “Top Multistate Tax Issues for 2007,” which focuses in on significant state tax topics and developments. This Top Tax Issues Course allows professionals to earn CPE credit while keeping up-to-date on important tax issues (grading fee additional). This popular Guidebook is now in its 38th year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, – 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 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 2007 for the 2006 tax year, legislative changes effective after 2006 are also noted with an indication of the effective date to avoid confusion and to assist i