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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3709

Ordinary Deductions

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5); 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-3529 · Interest Income Passed Through To Partners
  2. 17-06b-3601 · General
  3. 17-06b-3602 · Definitions
  4. 17-06b-3603 · Basis Of Life Estate Property
  5. 17-06b-3604 · Allocation Of Basis
  6. 17-06b-3605 · Basis To Remainderman
  7. 17-06b-3606 · Basis To Remainderman'S Successor
  8. 17-06b-3607 · Depreciation And Depletion
  9. 17-06b-3608 · Casualty Loss Deduction
  10. 17-06b-3609 · Capital Expenditures
  11. 17-06b-3610 · Sale Of Life Estate And Remainder Interests
  12. 17-06b-3611 · Tables
  13. 17-06b-3701 · General
  14. 17-06b-3702 · Gross Income
  15. 17-06b-3703 · Simple And Complex Trusts
  16. 17-06b-3704 · Income Taxable To Fiduciaries
  17. 17-06b-3705 · Other Income
  18. 17-06b-3706 · Exempt Income
  19. 17-06b-3707 · Exempt Trusts
  20. 17-06b-3708 · Personal Exemptions
  21. 17-06b-3709 · Ordinary Deductions
  22. 17-06b-3710 · Deduction For Charitable Purposes
  23. 17-06b-3711 · Distributable Net Income
  24. 17-06b-3712 · Distributions To Beneficiaries
  25. 17-06b-3713 · Basis Of Property
  26. 17-06b-3714 · Tax Credits
  27. 17-06b-3715 · Income Taxable To Beneficiaries
  28. 17-06b-3716 · Income Tax Return For Estates And Trusts
  29. 17-06b-3717 · Trust Instruments And Wills
  30. 17-06b-3718 · Payment Of Tax
  31. 17-06b-3719 · Failure To File Penalties
  32. 17-06b-3720 · Liability Of The Fiduciary
  33. 17-06b-3721 · Special Trusts
  34. 17-06b-3722 · Grantors Trusts
  35. 17-06b-3723 · Allocation Of Adjustments
  36. 17-06b-3724 · Allocation Of Income Attributable To Nonresidents
  37. 17-06b-3725 · Administration Expenses
  38. 17-06b-3801 · Income
  39. 17-06b-3802 · Deductions
  40. 17-06b-3803 · Other Items
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