North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1752 — Foreign Income Exclusion Last amended: Authority G.S. 105-141(a); 105-141(b)5; 105-141(b)(9)c.; 105-141(b)(22); 105-262; Eff. August 1, 1986; Amended Eff. November 1, 1988; Repealed Eff. June 1, 1990. Source: official text