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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3004

When Deductible

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-147(15); 105-147(15a); 105-147(16); 105-163.16(e); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-2805 · Deductible By Residents
  2. 17-06b-2806 · Nondeductible
  3. 17-06b-2901 · General
  4. 17-06b-2902 · Definitions
  5. 17-06b-2903 · Some Deductible Losses
  6. 17-06b-2904 · Some Nondeductible Losses
  7. 17-06b-2905 · Who May Claim The Loss
  8. 17-06b-2906 · When Deductible
  9. 17-06b-2907 · Treatment On Return
  10. 17-06b-2908 · Compensation
  11. 17-06b-2909 · Amount Of Loss
  12. 17-06b-2910 · Real Or Personal Property
  13. 17-06b-2911 · Ornamental Plants
  14. 17-06b-2912 · Appraisal And Proof Of Loss
  15. 17-06b-2913 · Reimbursement
  16. 17-06b-2914 · Adjustment To Basis After Casualty
  17. 17-06b-2915 · Disaster Losses
  18. 17-06b-3001 · General
  19. 17-06b-3002 · Qualified Organizations
  20. 17-06b-3003 · Gratuitous Service Expenses
  21. 17-06b-3004 · When Deductible
  22. 17-06b-3005 · Limitations
  23. 17-06b-3006 · Amount Deductible
  24. 17-06b-3007 · Nondeductible Contributions
  25. 17-06b-3008 · Partnership Contributions
  26. 17-06b-3009 · Contributions By Nonresidents
  27. 17-06b-3101 · General
  28. 17-06b-3102 · Definitions
  29. 17-06b-3103 · Limitations
  30. 17-06b-3104 · Husband And Wife
  31. 17-06b-3105 · Dependents
  32. 17-06b-3106 · Funeral Expenses
  33. 17-06b-3107 · Common Deductible Expenses
  34. 17-06b-3108 · Special Cases
  35. 17-06b-3109 · Nondeductible Expenses
  36. 17-06b-3110 · Medical Care For A Decedent
  37. 17-06b-3111 · Reimbursement
  38. 17-06b-3201 · General
  39. 17-06b-3202 · Schedule Of Penalties
  40. 17-06b-3203 · Penalties For Failure To File And Pay
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