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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3302

Accounting Methods

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-3102 · Definitions
  2. 17-06b-3103 · Limitations
  3. 17-06b-3104 · Husband And Wife
  4. 17-06b-3105 · Dependents
  5. 17-06b-3106 · Funeral Expenses
  6. 17-06b-3107 · Common Deductible Expenses
  7. 17-06b-3108 · Special Cases
  8. 17-06b-3109 · Nondeductible Expenses
  9. 17-06b-3110 · Medical Care For A Decedent
  10. 17-06b-3111 · Reimbursement
  11. 17-06b-3201 · General
  12. 17-06b-3202 · Schedule Of Penalties
  13. 17-06b-3203 · Penalties For Failure To File And Pay
  14. 17-06b-3204 · Negligence Penalties
  15. 17-06b-3205 · Failure To Report Federal Changes
  16. 17-06b-3206 · Fraud Penalty
  17. 17-06b-3207 · Failure To File Informational Returns
  18. 17-06b-3208 · Underpayment Of Estimated Tax
  19. 17-06b-3209 · Waiver Of Penalty
  20. 17-06b-3301 · General
  21. 17-06b-3302 · Accounting Methods
  22. 17-06b-3303 · Accounting Periods
  23. 17-06b-3304 · Change In Income Year
  24. 17-06b-3305 · Annualizing Income
  25. 17-06b-3401 · General
  26. 17-06b-3402 · Limitations For Assessments
  27. 17-06b-3403 · Federal Changes
  28. 17-06b-3404 · Federal Changes And Fraud
  29. 17-06b-3405 · Failure To Pay Tax
  30. 17-06b-3406 · Refunds
  31. 17-06b-3407 · Service Members Civil Relief Act
  32. 17-06b-3408 · Waiver Of Time Limitation
  33. 17-06b-3501 · General
  34. 17-06b-3502 · Taxing Partnership Income
  35. 17-06b-3503 · Partnership Returns
  36. 17-06b-3504 · Accounting Period
  37. 17-06b-3505 · Accounting Methods
  38. 17-06b-3506 · Items Exempt From Income
  39. 17-06b-3507 · Business Deductions
  40. 17-06b-3508 · Contributions
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