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This policy was later confirmed in a court decision, even though the taxpayer was ultimately subject to corporation business tax because its activities exceeded mere delivery; see Chester A. She wrote the Corporation Business Tax chapter of the New Jersey Tax Handbook and a member of the editorial board of the Journal of Multistate Taxation and Incentives. We were getting to the point where our corporation business tax was bringing in as little revenue now as it was 17 or 18 years ago," says Kooney. |
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