Effective Jun 1, 1990G.S. 105-135(5); 105-142(a); 105-142(b); 105-262Revenue
17 NCAC 06B .3302 ACCOUNTING METHODS
17 NCAC 06B .3303 ACCOUNTING PERIODS
17 NCAC 06B .3304 CHANGE IN INCOME YEAR
17 NCAC 06B .3305 ANNUALIZING INCOME
History Note: Authority G.S. 105‑135(5); 105‑142(a); 105‑142(b); 105‑262; Eff. February 1, 1976; Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981; Repealed Eff. June 1, 1990.