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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05B .1309

Determination Of Inclusion By Depreciation

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.

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In this chapter (40 sections)
  1. 17-05b-1106 · Borrowed Capital Treatment: Debtor Corporation
  2. 17-05b-1107 · Borrowed Capital Treatment: Creditor Corporation
  3. 17-05b-1108 · Exclusion Provision Limited To Indebtedness Owed
  4. 17-05b-1109 · Equity Capital Not Deductible
  5. 17-05b-1110 · Reciprocal Indebtedness Between Affiliates
  6. 17-05b-1111 · Indebtedness Defined
  7. 17-05b-1112 · Borrowed Capital Defined
  8. 17-05b-1113 · Deduction For Qualified Recycling Facilities
  9. 17-05b-1114 · Holding Companies
  10. 17-05b-1115 · Cash Basis Corporations
  11. 17-05b-1201 · Apportionment Formula
  12. 17-05b-1202 · Alternative Apportionment Formula
  13. 17-05b-1301 · Basis For The Investment Base
  14. 17-05b-1302 · What Is Includable In The Investment Base
  15. 17-05b-1303 · Treatment Of Construction In Progress
  16. 17-05b-1304 · Carrier Operations Property Exempt From Investment Base
  17. 17-05b-1305 · Indebtedness Deduction
  18. 17-05b-1306 · Refinancing Of A Loan
  19. 17-05b-1307 · Pollution Abatement Facilities
  20. 17-05b-1308 · Deduction For Qualified Recycling Facilities
  21. 17-05b-1309 · Determination Of Inclusion By Depreciation
  22. 17-05b-1310 · No Limitation On Holding Companies
  23. 17-05b-1401 · Basis For Tangible Property
  24. 17-05b-1402 · Carrier Operations Appraised Property Exempt
  25. 17-05b-1403 · Average Bank Balance
  26. 17-05b-1404 · Intangible Property
  27. 17-05b-1405 · No Limitation On Holding Companies
  28. 17-05b-1406 · Investment Base Property Included
  29. 17-05b-1501 · Computation Of Tax
  30. 17-05b-1502 · Computation Of Tax When Merger Is Involved
  31. 17-05b-1601 · Initial Requirements
  32. 17-05b-1602 · Franchise Tax Payable In Advance
  33. 17-05b-1701 · Non-Profit Organizations
  34. 17-05b-1702 · Corporations Fully Exempt
  35. 17-05b-1703 · Franchise Motor Carriers
  36. 17-05b-1704 · Regulated Investment Companies
  37. 17-05c-0101 · Domestic And Foreign Corporations Required To File
  38. 17-05c-0102 · Doing Business Defined
  39. 17-05c-0103 · Corporations Operating In Interstate Commerce
  40. 17-05c-0104 · Tax Rate And Basis For The Tax
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