A New Jersey Questions and Answers document explains how changes under the Tax Cuts and Jobs Act applies to state gross (personal) income tax. The document primarily focuses on deemed repatriation dividends under IRC Sec. 965 and global intangible low-taxed income (GILTI) under IRC Sec. 951A. IRC Sec. 965 (Deemed Repatriation Dividends) Deemed repatriation dividends […]
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