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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 05. CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES |
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SUBCHAPTER F. SECRETARY’S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN |
| 17 NCAC 05F .0101. SCOPE |
| 17 NCAC 05F .0102. DEFINITIONS |
| 17 NCAC 05F .0201. ECONOMIC SUBSTANCE TEST BURDEN OF PROOF |
| 17 NCAC 05F .0202. REASONABLE BUSINESS PURPOSES |
| 17 NCAC 05F .0203. ECONOMIC EFFECTS |
| 17 NCAC 05F .0204. ECONOMIC SUBSTANCE DOCTRINE |
| 17 NCAC 05F .0205. ECONOMIC SUBSTANCE FACTORS |
| 17 NCAC 05F .0206. WHEN STATE INCOME TAX BENEFITS ARE CONSIDERED |
| 17 NCAC 05F .0207. CENTRALIZED CASH MANAGEMENT |
| 17 NCAC 05F .0301. DETERMINATION OF FAIR MARKET VALUE |
| 17 NCAC 05F .0401. ADJUSTMENTS TO STATE NET INCOME |
| 17 NCAC 05F .0501. METHODOLOGY WHEN COMBINED RETURN REQUIRED OR PERMITTED |
| 17 NCAC 05F .0502. PROCEDURES FOR FILING A COMBINED INCOME TAX RETURN |
| 17 NCAC 05F .0503. COMBINED RETURN TAX CREDITS |
| 17 NCAC 05F .0601. PROCEDURES FOR FILING A FRANCHISE TAX RETURN |