Section .1600 ‑ Transactions Between Affiliated Corporations

Link to law: http://reports.oah.state.nc.us/ncac/title 17 - revenue/chapter 05 - corporate franchise, income, and insurance taxes/subchapter c/17 ncac 05c .1601-.1606.html
Published: 2015

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SECTION .1600 ‑ TRANSACTIONS BETWEEN AFFILIATED

CORPORATIONS

 

17 NCAC 05C .1601          PRELIMINARY STATEMENT

17 NCAC 05C .1602          DEDUCTIONS FOR PAYMENTS TO AND CHARGES

BY

17 NCAC 05C .1603          CONSOLIDATED RETURNS

17 NCAC 05C .1604          REQUIRED TO FURNISH INFORMATION REQUESTED

BY SECRETARY

17 NCAC 05C .1605          DEFINITIONS

17 NCAC 05C .1606          TRANSACTIONS CLOSELY EXAMINED BY THE

DEPARTMENT

 

History Note:        Authority G.S. 105‑130.6; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 31, 1981.