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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .1404

Definition Of Bond

Official textreports.oah.state.nc.us

The term "bond" means any bond, debenture, note or certificate or other evidence of indebtedness issued by any corporation and bearing interest and includes any like obligation issued by any government or political subdivision thereof.

Last amended: Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

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In this chapter (40 sections)
  1. 17-05c-1004 · Numerator
  2. 17-05c-1005 · What Sales Of Tangible Personal Property Are In This State
  3. 17-05c-1006 · Sales Factor: Sales To United States Government
  4. 17-05c-1007 · Numerator: Other Receipts Constituting Business Income
  5. 17-05c-1101 · Railroad Companies
  6. 17-05c-1102 · Telephone Companies
  7. 17-05c-1103 · Motor Carriers Of Property And/Or Passengers
  8. 17-05c-1104 · Telegraph Companies
  9. 17-05c-1105 · Excluded Corporations
  10. 17-05c-1201 · Preliminary Statement
  11. 17-05c-1202 · Charitable Contributions Defined And Qualified Donees
  12. 17-05c-1203 · Contributions Limited To Five Percent Of Net Income
  13. 17-05c-1204 · Contributions Fully Deductible
  14. 17-05c-1205 · Contributions By Corporations Allocating Net Income
  15. 17-05c-1206 · Contributions Carry-Over Unallowable
  16. 17-05c-1301 · Amortization Over 60 Month Period
  17. 17-05c-1302 · Certification Of Facilities Required
  18. 17-05c-1401 · Preliminary Statement
  19. 17-05c-1402 · Tax-Exempt Bonds
  20. 17-05c-1403 · Taxable Bonds
  21. 17-05c-1404 · Definition Of Bond
  22. 17-05c-1501 · Preliminary Statement
  23. 17-05c-1502 · Differences Between North Carolina And Federal Provisions
  24. 17-05c-1503 · Definition Of Net Economic Loss
  25. 17-05c-1504 · Income Not Taxable
  26. 17-05c-1505 · Procedure For Deducting A Net Economic Loss
  27. 17-05c-1506 · Corporations Apportioning Their Net Income
  28. 17-05c-1507 · Corporation Sustaining Loss Entitled To Deduction
  29. 17-05c-1601 · Preliminary Statement
  30. 17-05c-1602 · Deductions For Payments To And Charges By
  31. 17-05c-1603 · Consolidated Returns
  32. 17-05c-1604 · Required To Furnish Information Requested By Secretary
  33. 17-05c-1605 · Definitions
  34. 17-05c-1606 · Transactions Closely Examined By The Department
  35. 17-05c-1701 · Reporting Partnership Net Income
  36. 17-05c-1702 · Apportionable Income Or Nonapportionable Income
  37. 17-05c-1801 · Taxable Percentages/Dividends
  38. 17-05c-1802 · No Return Filed In Year Ended September 30
  39. 17-05c-1803 · Two Returns Filed By A Corporation During Twelve Month…
  40. 17-05c-1804 · Change In Name Or In State Of Incorporation
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