North Carolina Administrative Code Title 17 — Revenue
17 NCAC 06B .3501
General
Official textreports.oah.state.nc.us
The starting point for preparing the North Carolina partnership income tax return (Form D-403) shall be the partnership's total income or loss. If the partnership provides a copy of its federal partnership income tax return (Form 1065) with its North Carolina partnership income tax return, the partnership can enter the sum of lines 1 through 11 of Schedule K, Form 1065 as total income or loss on Form D-403, Part 1, line 1 in lieu of completing Form D-403, Part 6. The adjustments required for individuals under G.S. 105-153.5 and 105-153.6 shall apply to partnerships.
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In this chapter (40 sections)
- 17-06b-3203 · Penalties For Failure To File And Pay
- 17-06b-3204 · Negligence Penalties
- 17-06b-3205 · Failure To Report Federal Changes
- 17-06b-3206 · Fraud Penalty
- 17-06b-3207 · Failure To File Informational Returns
- 17-06b-3208 · Underpayment Of Estimated Tax
- 17-06b-3209 · Waiver Of Penalty
- 17-06b-3301 · General
- 17-06b-3302 · Accounting Methods
- 17-06b-3303 · Accounting Periods
- 17-06b-3304 · Change In Income Year
- 17-06b-3305 · Annualizing Income
- 17-06b-3401 · General
- 17-06b-3402 · Limitations For Assessments
- 17-06b-3403 · Federal Changes
- 17-06b-3404 · Federal Changes And Fraud
- 17-06b-3405 · Failure To Pay Tax
- 17-06b-3406 · Refunds
- 17-06b-3407 · Service Members Civil Relief Act
- 17-06b-3408 · Waiver Of Time Limitation
- 17-06b-3501 · General
- 17-06b-3502 · Taxing Partnership Income
- 17-06b-3503 · Partnership Returns
- 17-06b-3504 · Accounting Period
- 17-06b-3505 · Accounting Methods
- 17-06b-3506 · Items Exempt From Income
- 17-06b-3507 · Business Deductions
- 17-06b-3508 · Contributions
- 17-06b-3509 · Deductible Dividends
- 17-06b-3510 · Additional First Year Depreciation
- 17-06b-3511 · Nondeductible Items
- 17-06b-3512 · Out-Of-State Income
- 17-06b-3513 · Nonresident Partners
- 17-06b-3514 · Limitation On Losses
- 17-06b-3515 · Basis Of A Partner'S Interest
- 17-06b-3516 · Liquidation
- 17-06b-3517 · Property Retained
- 17-06b-3518 · Gain Or Loss On Distribution
- 17-06b-3519 · Disposition Of Partner'S Interest
- 17-06b-3520 · Family Partnerships