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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3801

Income

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 8-45.3; 105-141(a); 105-141.1; 105-142(a); 105-144(a); 105-144(c); 105-144.3; 105-147(1); 105-147(1)h; 105-147(2); 105-147(7); 105-147(9)a; 105-147(10); 105-147(17); 105-147(19); 105-147(24); 105-147(28); 105-148(1); 105-148(2); 105-148(8); 105-159.1; 105-163.16(c); 105-163.16(e); 105-251; 105-262; 147-77; Eff. February 1, 1976; Amended Eff. November 1, 1988; February 1, 1988; April 1, 1987; February 1, 1987; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-3706 · Exempt Income
  2. 17-06b-3707 · Exempt Trusts
  3. 17-06b-3708 · Personal Exemptions
  4. 17-06b-3709 · Ordinary Deductions
  5. 17-06b-3710 · Deduction For Charitable Purposes
  6. 17-06b-3711 · Distributable Net Income
  7. 17-06b-3712 · Distributions To Beneficiaries
  8. 17-06b-3713 · Basis Of Property
  9. 17-06b-3714 · Tax Credits
  10. 17-06b-3715 · Income Taxable To Beneficiaries
  11. 17-06b-3716 · Income Tax Return For Estates And Trusts
  12. 17-06b-3717 · Trust Instruments And Wills
  13. 17-06b-3718 · Payment Of Tax
  14. 17-06b-3719 · Failure To File Penalties
  15. 17-06b-3720 · Liability Of The Fiduciary
  16. 17-06b-3721 · Special Trusts
  17. 17-06b-3722 · Grantors Trusts
  18. 17-06b-3723 · Allocation Of Adjustments
  19. 17-06b-3724 · Allocation Of Income Attributable To Nonresidents
  20. 17-06b-3725 · Administration Expenses
  21. 17-06b-3801 · Income
  22. 17-06b-3802 · Deductions
  23. 17-06b-3803 · Other Items
  24. 17-06b-3804 · Deposit Of Payment
  25. 17-06b-3901 · Definition Of Resident
  26. 17-06b-3902 · Nonresidents
  27. 17-06b-3903 · Part-Year Resident
  28. 17-06b-3904 · Taxable Income Of Nonresidents And Part-Year Residents
  29. 17-06b-3905 · Nonresident Members Of Professional Athletic Teams
  30. 17-06b-3906 · Purchase Of Real Property Located In North Carolina From…
  31. 17-06b-4001 · Reporting Income - In General
  32. 17-06b-4002 · Resident Shareholders
  33. 17-06b-4003 · Nonresident Shareholders
  34. 17-06b-4004 · Tax Credits
  35. 17-06b-4005 · Basis In Stock
  36. 17-06b-4006 · Distributions
  37. 17-06b-4007 · Fiscal Year S Corporation
  38. 17-06b-4008 · Losses
  39. 17-06b-4101 · General
  40. 17-06b-4102 · Exempt Interest Dividends
Full table of contents →