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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-22

Deductions allowed

Official textlegis.nd.govlast amended

Repealed by S.L. 1967, ch. 446, § 8.

Amendment history

S.L. 1967, ch. 446, § 8

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-38-07.2 · Taxation of single-member limited liability companies
  2. 57-38-08 · Partnerships not subject to tax
  3. 57-38-09 · Exempt organizations
  4. 57-38-09.1 · Organizations exempt from income tax - File return
  5. 57-38-10 · Allocation and apportionment of partnership income
  6. 57-38-11 · Annual tax on corporations
  7. 57-38-12 · Allocation of corporation income
  8. 57-38-13 · General provisions related to allocation of corporation…
  9. 57-38-14 · General provisions relating to corporate income
  10. 57-38-15 · Basis for determining gain or loss
  11. 57-38-15.1 · Capital gains and losses
  12. 57-38-15.2 · No capital gain recognized on property involuntarily…
  13. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  14. 57-38-16 · Inventory - Use under direction of tax commissioner
  15. 57-38-17 · Gross income defined
  16. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
  17. 57-38-18 · Items not included in gross income
  18. 57-38-19 · Gross income of life insurance companies
  19. 57-38-20 · Basis of return of net income
  20. 57-38-21 · Net income defined - Computation
  21. 57-38-22 · Deductions allowed
  22. 57-38-22.1 · Deductions - Individuals
  23. 57-38-23 · Items not deductible
  24. 57-38-24 · Net losses - Meaning - Exceptions
  25. 57-38-25 · Net loss as a deduction
  26. 57-38-26 · Exemption for individuals
  27. 57-38-27 · Exemption for fiduciaries
  28. 57-38-28 · Time for fixing exemption status
  29. 57-38-29 · Optional method of computing tax
  30. 57-38-29.1 · Energy cost relief credit
  31. 57-38-29.2 · Credit for premiums for long-term care insurance coverage
  32. 57-38-30 · Imposition and rate of tax on corporations
  33. 57-38-30.1 · Corporate tax credit for new industry
  34. 57-38-30.2 · Surtax on income
  35. 57-38-30.3 · Individual, estate, and trust income tax
  36. 57-38-30.4 · Income tax credit for comprehensive health association…
  37. 57-38-30.5 · Income tax credit for research and experimental…
  38. 57-38-31 · Duty of individuals and fiduciaries to make return
  39. 57-38-31.1 · Composite returns
  40. 57-38-32 · Duty of corporations to make returns
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