Section .1300 - Investment in Tangible Properties in North Carolina Base | Midpage

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North Carolina Administrative Code

§ 1300

Section .1300 - Investment in Tangible Properties in North Carolina Base

.1301Basis for the Investment Base .1302What Is Includable in the Investment Base .1303Treatment of Construction in Progress .1304Carrier Operations Property Exempt from Investment Base .1305Indebtedness Deduction .1306Refinancing of a Loan .1307Pollution Abatement Facilities .1308Deduction for Qualified Recycling Facilities .1309Determination of Inclusion by Depreciation .1310No Limitation on Holding Companies