Corporation Business Tax Form Instructions
5, P.L. 106-519, no corporation may elect to be an FSC after September 30, 2000. Financial Business Corporations. Corporations that qualify as financial businesses, those that derive 75% of their gross income from the financial activities enumerated at N.J.A.C. 18:7-1.16(a)1 through (a)7, must file the New Jersey Corpora-
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