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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .0301

Preliminary Statement

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-130.3; 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1980; October 4, 1979; October 23, 1977; Repealed Eff. October 31, 1981.

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In this chapter (40 sections)
  1. 17-05b-1406 · Investment Base Property Included
  2. 17-05b-1501 · Computation Of Tax
  3. 17-05b-1502 · Computation Of Tax When Merger Is Involved
  4. 17-05b-1601 · Initial Requirements
  5. 17-05b-1602 · Franchise Tax Payable In Advance
  6. 17-05b-1701 · Non-Profit Organizations
  7. 17-05b-1702 · Corporations Fully Exempt
  8. 17-05b-1703 · Franchise Motor Carriers
  9. 17-05b-1704 · Regulated Investment Companies
  10. 17-05c-0101 · Domestic And Foreign Corporations Required To File
  11. 17-05c-0102 · Doing Business Defined
  12. 17-05c-0103 · Corporations Operating In Interstate Commerce
  13. 17-05c-0104 · Tax Rate And Basis For The Tax
  14. 17-05c-0105 · Corporations Required To Allocate Income
  15. 17-05c-0106 · When In Doubt As To Liability
  16. 17-05c-0107 · Tax Forms Mailed To Taxpayer
  17. 17-05c-0108 · Due Date Of Return
  18. 17-05c-0201 · Preliminary Statement
  19. 17-05c-0202 · Amount Of Credit Allowable
  20. 17-05c-0203 · Building Code And Other Requirements
  21. 17-05c-0301 · Preliminary Statement
  22. 17-05c-0302 · Adjustments To Federal Taxable Income
  23. 17-05c-0303 · Miscellaneous
  24. 17-05c-0304 · Attribution Of Expenses To Nontaxable Income
  25. 17-05c-0401 · North Carolina Obligations
  26. 17-05c-0402 · Obligations Of Other States
  27. 17-05c-0403 · U.S. Obligations
  28. 17-05c-0404 · Sales Or Exchanges
  29. 17-05c-0405 · Obligations Of Federal National Mortgage Association
  30. 17-05c-0406 · Mortgage Backed Certificate Guaranteed By Gnma
  31. 17-05c-0407 · Repurchase Agreements
  32. 17-05c-0501 · Preliminary Statement
  33. 17-05c-0502 · Reporting Net Income Or Loss To North Carolina
  34. 17-05c-0601 · Preliminary Statement
  35. 17-05c-0602 · Definition Of Taxpayer
  36. 17-05c-0603 · In General
  37. 17-05c-0604 · When A Taxpayer Is Subject To Tax
  38. 17-05c-0605 · When A State Has Jurisdiction
  39. 17-05c-0701 · Division Of Income: In General
  40. 17-05c-0702 · Business And Nonbusiness Income Defined
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