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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .2504

Apportionment - Consolidated Return

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-130.3; 105-130.4; 105-130.6; 105-130.7; 105-130.15; 105-130.16; 105-262; Eff. August 1, 1986; Amended Eff. January 1, 1988; Repealed Eff. October1, 1992.

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In this chapter (40 sections)
  1. 17-05c-2102 · Withdrawals/Filing Requirements
  2. 17-05c-2201 · Preliminary Statement
  3. 17-05c-2202 · Corporations Fully Exempt
  4. 17-05c-2203 · Corporations Conditionally Or Partially Exempt
  5. 17-05c-2204 · Exceptions To Exemption
  6. 17-05c-2205 · Regulated Investment Companies
  7. 17-05c-2206 · Proof Of Exemption
  8. 17-05c-2207 · Notifications Of Change In Purposes Or Operations
  9. 17-05c-2301 · Requirement For Reporting Changes
  10. 17-05c-2302 · Assessments Or Refunds
  11. 17-05c-2303 · Extent Of Changes Which May Be Made
  12. 17-05c-2304 · Fraud Provisions On Federal Changes
  13. 17-05c-2401 · Doing Business Activities Of Disc
  14. 17-05c-2402 · Determination Of Disc Net Income
  15. 17-05c-2403 · Apportionment Of Disc Net Income
  16. 17-05c-2404 · Dividends Received From Disc
  17. 17-05c-2405 · Earnings Of Disc Not Previously Taxed
  18. 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
  19. 17-05c-2502 · Determination Of Fsc Net Income
  20. 17-05c-2503 · Consolidated Return
  21. 17-05c-2504 · Apportionment - Consolidated Return
  22. 17-05c-2601 · Reinstatement Of Corporate Charter
  23. 17-05d-0101 · Preliminary Statement
  24. 17-05d-0102 · When Due
  25. 17-05d-0103 · Payments Of Estimated Tax
  26. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  27. 17-05d-0105 · No Penalty Tests
  28. 17-05d-0106 · Overpayment Of Tax
  29. 17-05d-0107 · Purpose
  30. 17-05d-0108 · Who May Submit Request
  31. 17-05d-0109 · Request For Alternative Apportionment Formula
  32. 17-05d-0110 · Time For Filing
  33. 17-05d-0111 · Notice Of Conference
  34. 17-05d-0112 · Who Shall Attend The Conference
  35. 17-05d-0113 · Conduct Of The Conference
  36. 17-05d-0114 · Remedy
  37. 17-05d-0115 · Final Decision
  38. 17-05e-0101 · Reduced Installment Payments
  39. 17-05e-0102 · Additional Fire And Lightning Taxes
  40. 17-05e-0103 · Premium Finance Charges And Other Charges
Full table of contents →