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Expert Analysis

NJ Partnerships End Up Winners In Tax Court Decision

By Jaime Reichardt (June 15, 2018, 3:07 PM EDT) -- In February 2018, the New Jersey Tax Court delivered another blow to the Division of Taxation's attempts to use partnership income tax withholding to tax out-of-state limited partners. In doing so, the tax court has arguably called into question New Jersey's entire partnership remittance or withholding regime. ...

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