17 NCAC 06B .3501. GENERAL

Latest version.

The partnership's taxable income determined under the Internal Revenue Code is the starting point for preparing the North Carolina partnership income tax returns. The same additions, deductions and transitional adjustments to federal taxable income required for individuals apply to partnerships.

History Note: Authority G.S. 105-154 (b), (c); 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1990; December 1, 1986.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');