TY - SER AU - Rosenthal, Corey L AU - Golematis, Harry TI - New Jersey update: Guidance on the unitary business test and combined reporting requirement SN - 0732-8435 U1 - BPer. 657.05 PY - 2019/// CY - New York, United States of America : PB - The New York State Society of Certified Public Accountants, ER -