N.J. Admin. Code § 18:7-1.18

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:7-1.18 - Definition of S corporation

"S corporation" means a corporation included in the definition of an "S corporation" pursuant to I.R.C. § 1361.

N.J. Admin. Code § 18:7-1.18

Amended by 49 N.J.R. 1694(a), effective 6/19/2017