How is a unitary relationship determined?A unitary relationship exists when a taxpayer has control over the entities and the entities have a flow of value between their various operations. Factors that …

Oct 25, 2021 · Thus, given their authority to control the business of the limited partnership, general partners are properly presumed to be unitary with the limited partnerships in which they participate, …

Oct 9, 2023 · A combined return is required for a group of business entities that are in a “unitary business.” [3] An entity that is “unitary” with a taxpayer must be included in a taxpayer’s water’s edge …

To register as the managerial member of a combined group for Corporation Business Tax purposes, login to Online Registration Change Service using the taxpayer's current New Jersey identification …

Feb 23, 2025 · Unitary tax system is a taxation approach whereby the income of profits (and losses) of different branches of a corporation are calculated under one group. Unitary tax system is also called …

Business activities which might otherwise be considered as part of more than one unitary business may constitute one unitary business when there is a strong central management, coupled with the …

Early court cases about unitary businesses determined that a unitary business is a business that has unity of ownership, unity of operation (which is evidenced by central divisions for functions including …