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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .1304

Gain Or Loss

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-1003 · Reporting By The Transferor
  2. 17-06b-1004 · The Transferee
  3. 17-06b-1101 · General
  4. 17-06b-1102 · Nonrecognition Of Gain
  5. 17-06b-1103 · Losses
  6. 17-06b-1104 · Condemnation Awards
  7. 17-06b-1105 · Computing Gain Or Loss
  8. 17-06b-1106 · Severance Damages
  9. 17-06b-1107 · Easements
  10. 17-06b-1108 · Threat Or Imminence
  11. 17-06b-1109 · Basis Of New Property
  12. 17-06b-1110 · Similar Or Related Property
  13. 17-06b-1111 · Replacement Period
  14. 17-06b-1112 · Assessments
  15. 17-06b-1201 · General
  16. 17-06b-1202 · Changes In The Basis
  17. 17-06b-1203 · Cost Basis Guide Chart
  18. 17-06b-1301 · General
  19. 17-06b-1302 · How Created
  20. 17-06b-1303 · Income
  21. 17-06b-1304 · Gain Or Loss
  22. 17-06b-1305 · Basis To Survivor
  23. 17-06b-1306 · Basis After Divorce
  24. 17-06b-1401 · General
  25. 17-06b-1402 · The Reporting Of Income
  26. 17-06b-1403 · Deductions
  27. 17-06b-1404 · Refunds
  28. 17-06b-1501 · General
  29. 17-06b-1502 · Basis In A Nontaxable Distribution
  30. 17-06b-1503 · Basis In A Taxable Distribution
  31. 17-06b-1504 · Fractional Shares
  32. 17-06b-1505 · Antitrust Laws
  33. 17-06b-1601 · General
  34. 17-06b-1602 · Allocation Of Basis
  35. 17-06b-1701 · General
  36. 17-06b-1702 · Life Insurance Proceeds
  37. 17-06b-1703 · Return Of Premiums
  38. 17-06b-1704 · Gifts
  39. 17-06b-1705 · Inheritance
  40. 17-06b-1706 · Government Obligations
Full table of contents →