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New Jersey Tax Consequences of S Corp. and Partnership Liquidations
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| Regulations recently issued by the New Jersey Division of Taxation will have a significant impact on the Gross Income Tax consequences of a liquidating sale of assets by a partnership, LLC or S corporation. On January 17, 2007, Alan Kornstein presented a summary of the new regulations at the "Hot Tips in Taxation" seminar sponsored by the New Jersey Institute of Continuing Legal Education. |
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