Section .3500 - Partnerships | Midpage

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North Carolina Administrative Code

§ 3500

Section .3500 - Partnerships

.3501General .3502Taxing Partnership Income .3503Partnership Returns .3504Accounting Period .3505Accounting Methods .3506Items Exempt from Income .3507Business Deductions .3508Contributions .3509Deductible Dividends .3510Additional First Year Depreciation .3511Nondeductible Items .3512Out‑of‑State Income .3513Nonresident Partners .3514Limitation on Losses .3515Basis of a Partner's Interest .3516Liquidation .3517Property Retained .3518Gain or Loss on Distribution .3519Disposition of Partner's Interest .3520Family Partnerships .3521Estimated Income Tax .3522Information Returns .3523Common Trust Funds .3524Investment Clubs .3525Tenancy by the Entirety .3526Tax Credits .3527Disposition of Partner's Interest .3528Part‑Year Resident Partners .3529Interest Income Passed Through to Partners