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17 NCAC 05C – Subchapter 05C - Corporate Income Tax | Midpage
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North Carolina Administrative Code
Title 17
Chapter 05
Subchapter C
17 NCAC 05C
Subchapter 05C - Corporate Income Tax
0100
Section .0100 - Corporations Subject to the Tax: Tax Rate and Allocation
0200
Section .0200 - Tax Credit for Dwelling Units for Handicapped Persons
0300
Section .0300 - Computation of Net Income
0400
Section .0400 - Interest Income on Government Obligations
0500
Section .0500 - Allocation and Apportionment Procedures
0600
Section .0600 - Taxable in Another State
0700
Section .0700 - Apportionable and Nonapportionable Income
0800
Section .0800 - Property Factor
0900
Section .0900 - Payroll Factor
1000
Section .1000 - Sales Factor
1100
Section .1100 - Public Utilities and Excluded Corporations Apportionment Factors
1200
Section .1200 - Deduction of Contributions
1300
Section .1300 - Rapid Amortization of Air or Water Pollution Abatement Facilities
1400
Section .1400 - Amortization of Bond Premiums
1500
Section .1500 - Net Economic Loss Carry-over
1600
Section .1600 - Transactions Between Affiliated Corporations
1700
Section .1700 - Partnerships and the Corporate Partner
1800
Section .1800 - Computing Taxable Percentages on Dividends
1900
Section .1900 - Filing of Returns and Payment of Taxes
2000
Section .2000 - Extension of Time for Filing Return
2100
Section .2100 - Dissolutions and Withdrawals
2200
Section .2200 - Exempt Corporations
2300
Section .2300 - Reporting Federal Changes
2400
Section .2400 - Domestic International Sales Corporation
2500
Section .2500 - Foreign Sales Corporation (Fsc)
2600
Section .2600 - Reinstatement of Corporate Charter