Section .3700 - Estates and Trusts | Midpage

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North Carolina Administrative Code

§ 3700

Section .3700 - Estates and Trusts

.3701General .3702Gross Income .3703Simple and Complex Trusts .3704Income Taxable to Fiduciaries .3705Other Income .3706Exempt Income .3707Exempt Trusts .3708Personal Exemptions .3709Ordinary Deductions .3710Deduction for Charitable Purposes .3711Distributable Net Income .3712Distributions to Beneficiaries .3713Basis of Property .3714Tax Credits .3715Income Taxable to Beneficiaries .3716Income Tax Return for Estates and Trusts .3717Trust Instruments and Wills .3718Payment of Tax .3719Failure to File Penalties .3720Liability of the Fiduciary .3721Special Trusts .3722Grantors Trusts .3723Allocation of Adjustments .3724Allocation of Income Attributable to Nonresidents .3725Administration Expenses