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105-130.45 (Repealed effective January 1, 2005) Credit for manufacturing cigarettes for exportation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