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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3516

Liquidation

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-3404 · Federal Changes And Fraud
  2. 17-06b-3405 · Failure To Pay Tax
  3. 17-06b-3406 · Refunds
  4. 17-06b-3407 · Service Members Civil Relief Act
  5. 17-06b-3408 · Waiver Of Time Limitation
  6. 17-06b-3501 · General
  7. 17-06b-3502 · Taxing Partnership Income
  8. 17-06b-3503 · Partnership Returns
  9. 17-06b-3504 · Accounting Period
  10. 17-06b-3505 · Accounting Methods
  11. 17-06b-3506 · Items Exempt From Income
  12. 17-06b-3507 · Business Deductions
  13. 17-06b-3508 · Contributions
  14. 17-06b-3509 · Deductible Dividends
  15. 17-06b-3510 · Additional First Year Depreciation
  16. 17-06b-3511 · Nondeductible Items
  17. 17-06b-3512 · Out-Of-State Income
  18. 17-06b-3513 · Nonresident Partners
  19. 17-06b-3514 · Limitation On Losses
  20. 17-06b-3515 · Basis Of A Partner'S Interest
  21. 17-06b-3516 · Liquidation
  22. 17-06b-3517 · Property Retained
  23. 17-06b-3518 · Gain Or Loss On Distribution
  24. 17-06b-3519 · Disposition Of Partner'S Interest
  25. 17-06b-3520 · Family Partnerships
  26. 17-06b-3521 · Estimated Income Tax
  27. 17-06b-3522 · Information Returns
  28. 17-06b-3523 · Common Trust Funds
  29. 17-06b-3524 · Investment Clubs
  30. 17-06b-3525 · Tenancy By The Entirety
  31. 17-06b-3526 · Tax Credits
  32. 17-06b-3527 · Disposition Of Partner'S Interest
  33. 17-06b-3528 · Part-Year Resident Partners
  34. 17-06b-3529 · Interest Income Passed Through To Partners
  35. 17-06b-3601 · General
  36. 17-06b-3602 · Definitions
  37. 17-06b-3603 · Basis Of Life Estate Property
  38. 17-06b-3604 · Allocation Of Basis
  39. 17-06b-3605 · Basis To Remainderman
  40. 17-06b-3606 · Basis To Remainderman'S Successor
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