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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .1001

General

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-141(a); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-0706 · Extensions
  2. 17-06b-0707 · Penalty And Interest
  3. 17-06b-0708 · Cancellation And Abatement
  4. 17-06b-0801 · General
  5. 17-06b-0802 · The Installment Method
  6. 17-06b-0803 · Other Sales
  7. 17-06b-0804 · Repossessions
  8. 17-06b-0805 · Repossession Of Real Property
  9. 17-06b-0806 · Dispositions
  10. 17-06b-0901 · General
  11. 17-06b-0902 · Rules
  12. 17-06b-0903 · Definitions
  13. 17-06b-0904 · Partially Used As A Residence
  14. 17-06b-0905 · Converted To Rental Property
  15. 17-06b-0906 · Exchange
  16. 17-06b-0907 · Allocation Between Husband And Wife
  17. 17-06b-0908 · Acquired By Gift Or Inheritance
  18. 17-06b-0909 · 65 Or Older
  19. 17-06b-0910 · Reporting Sale
  20. 17-06b-0911 · 55 Or Over
  21. 17-06b-1001 · General
  22. 17-06b-1002 · Purchase And Sale
  23. 17-06b-1003 · Reporting By The Transferor
  24. 17-06b-1004 · The Transferee
  25. 17-06b-1101 · General
  26. 17-06b-1102 · Nonrecognition Of Gain
  27. 17-06b-1103 · Losses
  28. 17-06b-1104 · Condemnation Awards
  29. 17-06b-1105 · Computing Gain Or Loss
  30. 17-06b-1106 · Severance Damages
  31. 17-06b-1107 · Easements
  32. 17-06b-1108 · Threat Or Imminence
  33. 17-06b-1109 · Basis Of New Property
  34. 17-06b-1110 · Similar Or Related Property
  35. 17-06b-1111 · Replacement Period
  36. 17-06b-1112 · Assessments
  37. 17-06b-1201 · General
  38. 17-06b-1202 · Changes In The Basis
  39. 17-06b-1203 · Cost Basis Guide Chart
  40. 17-06b-1301 · General
Full table of contents →