North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-10.1-01-01
Subchapter S election
Official textlegis.nd.govlast amended
If a corporation elects to file its federal tax return under subchapter S of the Internal Revenue Code of 1986, as amended, "federal taxable income" means the income or loss as computed on Schedule K of the S-corporation's federal return.
Amendment history
History: Effective July 1, 1998. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-35.3-01
Source: view the official PDF
In this article (3 sections)
- 81-10.1-01-01 · Subchapter S election
- 81-10.1-01-02 · Receipts factor - Net gains
- 81-10.1-01-03 · Short period returns