North Carolina Administrative Code
Title 17 - REVENUE
Chapter 06 - INDIVIDUAL INCOME TAX
Subchapter B
- Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS
- Section .0200 - STATE AND FEDERAL DIFFERENCES
- Section .0300 - PERSONAL EXEMPTION
- Section .0400 - ANNUITIES AND PENSIONS
- Section .0500 - DIVORCED OR SEPARATED PERSONS
- Section .0600 - TAX CREDITS
- Section .0700 - ACTIVE AND RESERVE DUTY MILITARY PAY
- Section .0800 - INSTALLMENT SALES
- Section .0900 - SALE OF PRINCIPAL RESIDENCE
- Section .1000 - PRIVATE ANNUITY TRANSACTIONS
- Section .1100 - INVOLUNTARY CONVERSION
- Section .1200 - COST BASIS OF PROPERTY
- Section .1300 - TENANCY BY THE ENTIRETY
- Section .1400 - INCOME AND DEDUCTIONS OF DECEDENTS
- Section .1500 - STOCK DIVIDENDS AND STOCK RIGHTS
- Section .1600 - BASIS OF DIVESTED STOCK
- Section .1700 - EXEMPT INCOME
- Section .1800 - SCHOLARSHIP AND FELLOWSHIP GRANTS
- Section .1900 - EMPLOYEE DEATH BENEFITS
- Section .2000 - DEPRECIATION AND DEPLETION
- Section .2100 - CONSERVATION AND LAND CLEARING
- Section .2200 - TRAVEL EXPENSES
- Section .2300 - EDUCATION EXPENSES
- Section .2400 - MOVING EXPENSES
- Section .2500 - RETIREMENT PLANS
- Section .2600 - CARRY OVER LOSS
- Section .2700 - INTEREST DEDUCTION
- Section .2800 - TAXES PAID
- Section .2900 - CASUALTY AND THEFT LOSSES
- Section .3000 - CONTRIBUTIONS
- Section .3100 - MEDICAL EXPENSES
- Section .3200 - PENALTIES: INDIVIDUAL INCOME TAX
- Section .3300 - ACCOUNTING PERIODS AND METHODS
- Section .3400 - STATUTE OF LIMITATIONS AND FEDERAL CHANGES
- Section .3500 - PARTNERSHIPS
- Section .3600 - LIFE ESTATE AND REMAINDER INTEREST
- Section .3700 - ESTATES AND TRUSTS
- Section .3800 - MISCELLANEOUS RULES
- Section .3900 - NONRESIDENTS AND PART YEAR RESIDENTS
- Section .4000 - S CORPORATION
- Section .4100 - TAXABLE STATUS OF DISTRIBUTIONS FROM REGULATED INVESTMENT COMPANIES
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