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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05B .1115

Cash Basis Corporations

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-122; 105-258; Eff. April 1, 1991; Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A.

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In this chapter (40 sections)
  1. 17-05b-1001 · Basis For The Tax
  2. 17-05b-1002 · Franchise Tax Bases
  3. 17-05b-1003 · Corporations Required To File
  4. 17-05b-1004 · Forms To Be Used For Filing
  5. 17-05b-1005 · Report And Payment Due
  6. 17-05b-1006 · Tax Rate
  7. 17-05b-1101 · Based On The Year Ending Balance Sheet
  8. 17-05b-1102 · Surplus Defined
  9. 17-05b-1103 · Items Includable And Excludable
  10. 17-05b-1104 · Exclusion Of Retained Earnings By Parent Corporation
  11. 17-05b-1105 · Investment In Subsidiary
  12. 17-05b-1106 · Borrowed Capital Treatment: Debtor Corporation
  13. 17-05b-1107 · Borrowed Capital Treatment: Creditor Corporation
  14. 17-05b-1108 · Exclusion Provision Limited To Indebtedness Owed
  15. 17-05b-1109 · Equity Capital Not Deductible
  16. 17-05b-1110 · Reciprocal Indebtedness Between Affiliates
  17. 17-05b-1111 · Indebtedness Defined
  18. 17-05b-1112 · Borrowed Capital Defined
  19. 17-05b-1113 · Deduction For Qualified Recycling Facilities
  20. 17-05b-1114 · Holding Companies
  21. 17-05b-1115 · Cash Basis Corporations
  22. 17-05b-1201 · Apportionment Formula
  23. 17-05b-1202 · Alternative Apportionment Formula
  24. 17-05b-1301 · Basis For The Investment Base
  25. 17-05b-1302 · What Is Includable In The Investment Base
  26. 17-05b-1303 · Treatment Of Construction In Progress
  27. 17-05b-1304 · Carrier Operations Property Exempt From Investment Base
  28. 17-05b-1305 · Indebtedness Deduction
  29. 17-05b-1306 · Refinancing Of A Loan
  30. 17-05b-1307 · Pollution Abatement Facilities
  31. 17-05b-1308 · Deduction For Qualified Recycling Facilities
  32. 17-05b-1309 · Determination Of Inclusion By Depreciation
  33. 17-05b-1310 · No Limitation On Holding Companies
  34. 17-05b-1401 · Basis For Tangible Property
  35. 17-05b-1402 · Carrier Operations Appraised Property Exempt
  36. 17-05b-1403 · Average Bank Balance
  37. 17-05b-1404 · Intangible Property
  38. 17-05b-1405 · No Limitation On Holding Companies
  39. 17-05b-1406 · Investment Base Property Included
  40. 17-05b-1501 · Computation Of Tax
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