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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .0703

Business And Nonbusiness Income

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-130.4; 105-262. Eff. February 1, 1976; Amended Eff. August 1, 2002; July 1, 2000; July 1, 1999; January 1, 1994; April 1, 1991; October 31, 1981; Repealed Eff. August 1, 2003.

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In this chapter (40 sections)
  1. 17-05c-0301 · Preliminary Statement
  2. 17-05c-0302 · Adjustments To Federal Taxable Income
  3. 17-05c-0303 · Miscellaneous
  4. 17-05c-0304 · Attribution Of Expenses To Nontaxable Income
  5. 17-05c-0401 · North Carolina Obligations
  6. 17-05c-0402 · Obligations Of Other States
  7. 17-05c-0403 · U.S. Obligations
  8. 17-05c-0404 · Sales Or Exchanges
  9. 17-05c-0405 · Obligations Of Federal National Mortgage Association
  10. 17-05c-0406 · Mortgage Backed Certificate Guaranteed By Gnma
  11. 17-05c-0407 · Repurchase Agreements
  12. 17-05c-0501 · Preliminary Statement
  13. 17-05c-0502 · Reporting Net Income Or Loss To North Carolina
  14. 17-05c-0601 · Preliminary Statement
  15. 17-05c-0602 · Definition Of Taxpayer
  16. 17-05c-0603 · In General
  17. 17-05c-0604 · When A Taxpayer Is Subject To Tax
  18. 17-05c-0605 · When A State Has Jurisdiction
  19. 17-05c-0701 · Division Of Income: In General
  20. 17-05c-0702 · Business And Nonbusiness Income Defined
  21. 17-05c-0703 · Business And Nonbusiness Income
  22. 17-05c-0704 · Proration Of Deductions
  23. 17-05c-0801 · In General
  24. 17-05c-0802 · Property Used For The Production Of Apportionable Income
  25. 17-05c-0803 · Consistency In Reporting
  26. 17-05c-0804 · Numerator
  27. 17-05c-0805 · Valuation Of Owned Property
  28. 17-05c-0806 · Rented Property
  29. 17-05c-0807 · Averaging Property Values
  30. 17-05c-0901 · In General
  31. 17-05c-0902 · Payroll Accounting Method
  32. 17-05c-0903 · Compensation
  33. 17-05c-0904 · The Term Employee
  34. 17-05c-0905 · Include In Payroll Factor
  35. 17-05c-0906 · Denominator Of Payroll Factor
  36. 17-05c-0907 · Numerator Of Payroll Factor
  37. 17-05c-0908 · Corporations Utilizing Common Paymaster
  38. 17-05c-1001 · Sales Made In General Business Operations
  39. 17-05c-1002 · Sales Incidental To General Business Operations
  40. 17-05c-1003 · Sales Made In Other Type Of Business Activity
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