Corporate Income Tax
A.	Corporations Subject to the Tax, Tax Rate and Allocation Requirements
B.	General Tax Credits
C.	Business Targeted Tax Incentives & Credits
D.	Computation of Net Income
E.	Interest Income on Government Obligations
F.	Attribution of Expenses to Nontaxable Income and to Nonbusiness Income and Property
G.	Allocation and Apportionment Procedures
H.	Taxable in Another State
I.	Business and Nonbusiness Income
J.	Apportionment Factors
K.	Deduction of Contributions
L.	Rapid Amortization for Qualifying Facilities and Equipment
M.	Amortization of Bond Premiums
N.	Net Economic Loss Carry-Over
O.	Transactions Between Affiliated Corporations and Consolidated Returns
P.	Partnerships and the Corporate Partner
Q.	Filing of Returns and Payment of Taxes
R.	Extension of Time for Filing Return
S.	Dissolutions and Withdrawals
T.	Suspensions/ Reinstatements
U.	Exempt Corporations
V.	Reporting Federal Changes
W.	Domestic International Sales Corporation
X.	Foreign Sales Corporation
Y.	S-Corporations
Z.	Qualified Subchapter S Subsidiaries

Franchise Tax
A.	General Information
B.	Electric, Power, Water and Sewerage Companies
C.	Telegraph Companies
D.	Telephone Companies
E.	Street Transportation Companies
F.	Mutual Burial Association
G.	General Business Corporations
H.	Capital Stock, Surplus and Undivided Profits Base
I.	Multistate Corporations
J.	Investment in Tangible Properties in North Carolina Base
K.	Appraised Valuation of Tangible Property Base
L.	Change of Income Year
M.	Corporations Conditionally or Partially Exempt