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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3602

Definitions

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.; 105-147(12); 105-148(2); 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 June 1, 1982; Repealed Eff.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-3511 · Nondeductible Items
  2. 17-06b-3512 · Out-Of-State Income
  3. 17-06b-3513 · Nonresident Partners
  4. 17-06b-3514 · Limitation On Losses
  5. 17-06b-3515 · Basis Of A Partner'S Interest
  6. 17-06b-3516 · Liquidation
  7. 17-06b-3517 · Property Retained
  8. 17-06b-3518 · Gain Or Loss On Distribution
  9. 17-06b-3519 · Disposition Of Partner'S Interest
  10. 17-06b-3520 · Family Partnerships
  11. 17-06b-3521 · Estimated Income Tax
  12. 17-06b-3522 · Information Returns
  13. 17-06b-3523 · Common Trust Funds
  14. 17-06b-3524 · Investment Clubs
  15. 17-06b-3525 · Tenancy By The Entirety
  16. 17-06b-3526 · Tax Credits
  17. 17-06b-3527 · Disposition Of Partner'S Interest
  18. 17-06b-3528 · Part-Year Resident Partners
  19. 17-06b-3529 · Interest Income Passed Through To Partners
  20. 17-06b-3601 · General
  21. 17-06b-3602 · Definitions
  22. 17-06b-3603 · Basis Of Life Estate Property
  23. 17-06b-3604 · Allocation Of Basis
  24. 17-06b-3605 · Basis To Remainderman
  25. 17-06b-3606 · Basis To Remainderman'S Successor
  26. 17-06b-3607 · Depreciation And Depletion
  27. 17-06b-3608 · Casualty Loss Deduction
  28. 17-06b-3609 · Capital Expenditures
  29. 17-06b-3610 · Sale Of Life Estate And Remainder Interests
  30. 17-06b-3611 · Tables
  31. 17-06b-3701 · General
  32. 17-06b-3702 · Gross Income
  33. 17-06b-3703 · Simple And Complex Trusts
  34. 17-06b-3704 · Income Taxable To Fiduciaries
  35. 17-06b-3705 · Other Income
  36. 17-06b-3706 · Exempt Income
  37. 17-06b-3707 · Exempt Trusts
  38. 17-06b-3708 · Personal Exemptions
  39. 17-06b-3709 · Ordinary Deductions
  40. 17-06b-3710 · Deduction For Charitable Purposes
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