Other Items

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 November 1, 1988; February 1, 1988; April 1, 1987; February 1, 1987; Repealed Eff.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.

Source: view the official text

In this chapter (40 sections)

17-06b-3708 · Personal Exemptions
17-06b-3709 · Ordinary Deductions
17-06b-3710 · Deduction For Charitable Purposes
17-06b-3711 · Distributable Net Income
17-06b-3712 · Distributions To Beneficiaries
17-06b-3713 · Basis Of Property
17-06b-3714 · Tax Credits
17-06b-3715 · Income Taxable To Beneficiaries
17-06b-3716 · Income Tax Return For Estates And Trusts
17-06b-3717 · Trust Instruments And Wills
17-06b-3718 · Payment Of Tax
17-06b-3719 · Failure To File Penalties
17-06b-3720 · Liability Of The Fiduciary
17-06b-3721 · Special Trusts
17-06b-3722 · Grantors Trusts
17-06b-3723 · Allocation Of Adjustments
17-06b-3724 · Allocation Of Income Attributable To Nonresidents
17-06b-3725 · Administration Expenses
17-06b-3801 · Income
17-06b-3802 · Deductions
17-06b-3803 · Other Items
17-06b-3804 · Deposit Of Payment
17-06b-3901 · Definition Of Resident
17-06b-3902 · Nonresidents
17-06b-3903 · Part-Year Resident
17-06b-3904 · Taxable Income Of Nonresidents And Part-Year Residents
17-06b-3905 · Nonresident Members Of Professional Athletic Teams
17-06b-3906 · Purchase Of Real Property Located In North Carolina From…
17-06b-4001 · Reporting Income - In General
17-06b-4002 · Resident Shareholders
17-06b-4003 · Nonresident Shareholders
17-06b-4004 · Tax Credits
17-06b-4005 · Basis In Stock
17-06b-4006 · Distributions
17-06b-4007 · Fiscal Year S Corporation
17-06b-4008 · Losses
17-06b-4101 · General
17-06b-4102 · Exempt Interest Dividends
17-06b-4103 · Ordinary Dividends
17-06b-4104 · Capital Gain Distributions

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