Part 1. Corporation Income
Tax
|
| 105-130 |
Short title |
| 105-130.1 |
Purpose |
| 105-130.2 |
Definitions |
| 105-130.3 |
Corporations |
| 105-130.4 |
Allocation and apportionment of income for corporations |
| 105-130.5 |
Adjustments to federal taxable income in determining State
net income |
| 105-130.6 |
Subsidiary and affiliated corporations |
| 105-130.7 |
Deductible portion of dividends |
| 105-130.7A |
Royalty income reporting option |
| 105-130.8 |
Net economic loss |
| 105-130.9 |
Contributions |
| 105-130.10 |
Amortization of air-cleaning devices, waste treatment facilities
and recycling facilities |
| 105-130.10A |
Amortization of equipment mandated by OSHA |
| 105-130.11 |
Conditional and other exemptions |
| 105-130.12 |
Regulated investment companies and real estate investment
trusts |
| 105-130.14 |
Corporations filing consolidated returns for federal income
tax purposes |
| 105-130.15 |
Basis of return of net income |
| 105-130.16 |
Returns |
| 105-130.17 |
Time and place of filing returns |
| 105-130.18 |
Failure to file returns; supplementary returns |
| 105-130.19 |
When tax must be paid |
| 105-130.20 |
Federal corrections |
| 105-130.21 |
Information at the source |
| 105-130.22 |
Tax credit for construction of dwelling units for handicapped
persons |
| 105-130.25 |
Credit against corporate income tax for construction of cogenerating
power plants |
| 105-130.28 |
Credit against corporate income tax for construction of a
renewable energy equipment facility |
| 105-130.34 |
Credit for certain real property donations |
| 105-130.36 |
Credit for conservation tillage equipment |
| 105-130.37 |
Credit for gleaned crop |
| 105-130.39 |
Credit for certain telephone subscriber line charges |
| 105-130.41 |
Credit for North Carolina State Ports Authority wharfage,
handling, and throughput charges |
| 105-130.43 |
Credit for savings and loan supervisory fees |
| 105-130.44 |
Credit for construction of poultry composting facility |
| 105-130.45 |
(Repealed effective January 1, 2005) Credit for manufacturing
cigarettes for exportation |
| |
|
Part 1A. S Corporation Income
Tax
|
| 105.131 |
Title; definitions; interpretation |
| 105.131.1 |
Taxation of an S Corporation and its shareholders |
| 105.131.2 |
Adjustment and characterization of income |
| 105.131.3 |
Basis and adjustments |
| 105.131.4 |
Carryforwards; carrybacks; loss limitation |
| 105.131.5 |
Part-year resident shareholder |
| 105.131.6 |
Distributions |
| 105.131.7 |
Returns; shareholder agreements; mandatory withholding |
| 105.131.8 |
Tax credits |
