North Carolina Administrative Code
Title 17 - REVENUE
Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES
Subchapter C - CORPORATE INCOME TAX
- Section .0100 - CORPORATIONS SUBJECT TO THE TAX: TAX RATE AND ALLOCATION
- Section .0200 - TAX CREDIT FOR DWELLING UNITS FOR HANDICAPPED PERSONS
- Section .0300 - COMPUTATION OF NET INCOME
- Section .0400 - INTEREST INCOME ON GOVERNMENT OBLIGATIONS
- Section .0500 - ALLOCATION AND APPORTIONMENT PROCEDURES
- Section .0600 - TAXABLE IN ANOTHER STATE
- Section .0700 - APPORTIONABLE AND NONAPPORTIONABLE INCOME
- Section .0800 - PROPERTY FACTOR
- Section .0900 - PAYROLL FACTOR
- Section .1000 - SALES FACTOR
- Section .1100 - PUBLIC UTILITIES AND EXCLUDED CORPORATIONS APPORTIONMENT FACTORS
- Section .1200 - DEDUCTION OF CONTRIBUTIONS
- Section .1300 - RAPID AMORTIZATION OF AIR OR WATER POLLUTION ABATEMENT FACILITIES
- Section .1400 - AMORTIZATION OF BOND PREMIUMS
- Section .1500 - NET ECONOMIC LOSS CARRY OVER
- Section .1600 - TRANSACTIONS BETWEEN AFFILIATED CORPORATIONS
- Section .1700 - PARTNERSHIPS AND THE CORPORATE PARTNER
- Section .1800 - COMPUTING TAXABLE PERCENTAGES ON DIVIDENDS
- Section .1900 - FILING OF RETURNS AND PAYMENT OF TAXES
- Section .2000 - EXTENSION OF TIME FOR FILING RETURN
- Section .2100 - DISSOLUTIONS AND WITHDRAWALS
- Section .2200 - EXEMPT CORPORATIONS
- Section .2300 - REPORTING FEDERAL CHANGES
- Section .2400 - DOMESTIC INTERNATIONAL SALES CORPORATION
- Section .2500 - FOREIGN SALES CORPORATION (FSC)
- Section .2600 - REINSTATEMENT OF CORPORATE CHARTER
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