Corporation Income Tax

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Corporation Income Tax

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
105-130.6A	Adjustments for expenses related to dividends
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105-130.45	(Repealed effective January 1, 2005) Credit for manufacturing cigarettes for exportation
105-130.46	Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports
105-130.47	Credit for qualifying expenses of a production company
105-130.48	Credit for recycling oyster shells

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

Last modified on: 05/14/09 09:25:51 AM.