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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .1004

The Transferee

Official textreports.oah.state.nc.us

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 February 1, 1976; Repealed Eff.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

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In this chapter (40 sections)
  1. 17-06b-0801 · General
  2. 17-06b-0802 · The Installment Method
  3. 17-06b-0803 · Other Sales
  4. 17-06b-0804 · Repossessions
  5. 17-06b-0805 · Repossession Of Real Property
  6. 17-06b-0806 · Dispositions
  7. 17-06b-0901 · General
  8. 17-06b-0902 · Rules
  9. 17-06b-0903 · Definitions
  10. 17-06b-0904 · Partially Used As A Residence
  11. 17-06b-0905 · Converted To Rental Property
  12. 17-06b-0906 · Exchange
  13. 17-06b-0907 · Allocation Between Husband And Wife
  14. 17-06b-0908 · Acquired By Gift Or Inheritance
  15. 17-06b-0909 · 65 Or Older
  16. 17-06b-0910 · Reporting Sale
  17. 17-06b-0911 · 55 Or Over
  18. 17-06b-1001 · General
  19. 17-06b-1002 · Purchase And Sale
  20. 17-06b-1003 · Reporting By The Transferor
  21. 17-06b-1004 · The Transferee
  22. 17-06b-1101 · General
  23. 17-06b-1102 · Nonrecognition Of Gain
  24. 17-06b-1103 · Losses
  25. 17-06b-1104 · Condemnation Awards
  26. 17-06b-1105 · Computing Gain Or Loss
  27. 17-06b-1106 · Severance Damages
  28. 17-06b-1107 · Easements
  29. 17-06b-1108 · Threat Or Imminence
  30. 17-06b-1109 · Basis Of New Property
  31. 17-06b-1110 · Similar Or Related Property
  32. 17-06b-1111 · Replacement Period
  33. 17-06b-1112 · Assessments
  34. 17-06b-1201 · General
  35. 17-06b-1202 · Changes In The Basis
  36. 17-06b-1203 · Cost Basis Guide Chart
  37. 17-06b-1301 · General
  38. 17-06b-1302 · How Created
  39. 17-06b-1303 · Income
  40. 17-06b-1304 · Gain Or Loss
Full table of contents →