Partnertax.ai
Start free trial →

North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .1504

Fractional Shares

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-141(a); 105-144.4; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 17-06b-1109 · Basis Of New Property
  2. 17-06b-1110 · Similar Or Related Property
  3. 17-06b-1111 · Replacement Period
  4. 17-06b-1112 · Assessments
  5. 17-06b-1201 · General
  6. 17-06b-1202 · Changes In The Basis
  7. 17-06b-1203 · Cost Basis Guide Chart
  8. 17-06b-1301 · General
  9. 17-06b-1302 · How Created
  10. 17-06b-1303 · Income
  11. 17-06b-1304 · Gain Or Loss
  12. 17-06b-1305 · Basis To Survivor
  13. 17-06b-1306 · Basis After Divorce
  14. 17-06b-1401 · General
  15. 17-06b-1402 · The Reporting Of Income
  16. 17-06b-1403 · Deductions
  17. 17-06b-1404 · Refunds
  18. 17-06b-1501 · General
  19. 17-06b-1502 · Basis In A Nontaxable Distribution
  20. 17-06b-1503 · Basis In A Taxable Distribution
  21. 17-06b-1504 · Fractional Shares
  22. 17-06b-1505 · Antitrust Laws
  23. 17-06b-1601 · General
  24. 17-06b-1602 · Allocation Of Basis
  25. 17-06b-1701 · General
  26. 17-06b-1702 · Life Insurance Proceeds
  27. 17-06b-1703 · Return Of Premiums
  28. 17-06b-1704 · Gifts
  29. 17-06b-1705 · Inheritance
  30. 17-06b-1706 · Government Obligations
  31. 17-06b-1707 · Nonprofit Educational Institutions
  32. 17-06b-1708 · Accident Or Health Insurance
  33. 17-06b-1709 · Medical Benefits
  34. 17-06b-1710 · Workmen'S Compensation
  35. 17-06b-1711 · Damages
  36. 17-06b-1712 · Minister'S Dwelling
  37. 17-06b-1713 · Orphanage Employees
  38. 17-06b-1714 · Social Security
  39. 17-06b-1715 · Retirement Benefits From Other States
  40. 17-06b-1716 · Meals And Lodging
Full table of contents →