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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .4001

Reporting Income - In General

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-131; 105-131.1; 105-131.2; 105-134.6(a); 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993.

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In this chapter (40 sections)
  1. 17-06b-3716 · Income Tax Return For Estates And Trusts
  2. 17-06b-3717 · Trust Instruments And Wills
  3. 17-06b-3718 · Payment Of Tax
  4. 17-06b-3719 · Failure To File Penalties
  5. 17-06b-3720 · Liability Of The Fiduciary
  6. 17-06b-3721 · Special Trusts
  7. 17-06b-3722 · Grantors Trusts
  8. 17-06b-3723 · Allocation Of Adjustments
  9. 17-06b-3724 · Allocation Of Income Attributable To Nonresidents
  10. 17-06b-3725 · Administration Expenses
  11. 17-06b-3801 · Income
  12. 17-06b-3802 · Deductions
  13. 17-06b-3803 · Other Items
  14. 17-06b-3804 · Deposit Of Payment
  15. 17-06b-3901 · Definition Of Resident
  16. 17-06b-3902 · Nonresidents
  17. 17-06b-3903 · Part-Year Resident
  18. 17-06b-3904 · Taxable Income Of Nonresidents And Part-Year Residents
  19. 17-06b-3905 · Nonresident Members Of Professional Athletic Teams
  20. 17-06b-3906 · Purchase Of Real Property Located In North Carolina From…
  21. 17-06b-4001 · Reporting Income - In General
  22. 17-06b-4002 · Resident Shareholders
  23. 17-06b-4003 · Nonresident Shareholders
  24. 17-06b-4004 · Tax Credits
  25. 17-06b-4005 · Basis In Stock
  26. 17-06b-4006 · Distributions
  27. 17-06b-4007 · Fiscal Year S Corporation
  28. 17-06b-4008 · Losses
  29. 17-06b-4101 · General
  30. 17-06b-4102 · Exempt Interest Dividends
  31. 17-06b-4103 · Ordinary Dividends
  32. 17-06b-4104 · Capital Gain Distributions
  33. 17-06b-4105 · Dividend Tax Credit
  34. 17-06c-0101 · General
  35. 17-06c-0102 · Withholding From Wages
  36. 17-06c-0103 · Income Not Subject To Withholding
  37. 17-06c-0104 · Exemption Certificates
  38. 17-06c-0105 · Wages
  39. 17-06c-0106 · Employers
  40. 17-06c-0107 · Employees
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