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So nice to win twice – New Jersey Tax Court again finds that P.L. 86-272 preempts the AMA

By Charlie Kearns & Chris Lee on May 26, 2021
Posted in Income Tax

The New Jersey Tax Court denied the Division of Taxation’s motion for reconsideration and again found that the Alternative Minimum Tax is preempted by P.L. 86-272. Previously, the New Jersey Tax Court granted summary judgment in favor of the taxpayer and held that the AMA, which was repealed for tax years beginning on or after…

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