Effective Jun 1, 1990G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262Revenue
17 NCAC 06B .2802 CASH AND ACCRUAL BASIS
17 NCAC 06B .2803 WHO MAY CLAIM THE DEDUCTION
17 NCAC 06B .2804 BUSINESS DEDUCTION
17 NCAC 06B .2805 DEDUCTIBLE BY RESIDENTS
17 NCAC 06B .2806 NONDEDUCTIBLE
History Note: Authority G.S. 105‑135(11); 105‑141.3; 105‑147(6); 105‑147(19); 105‑262; Eff. February 1, 1976; Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981; Repealed Eff. June 1, 1990.