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Section .2500 ‑ Foreign Sales Corporation (Fsc)

Published: 2015

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SECTION .2500 ‑ FOREIGN SALES CORPORATION (FSC)

17 NCAC 05C .2501          DOING BUSINESS ACTIVITIES/FOREIGN

SALES CORPORATION (FSC)

17 NCAC 05C .2502          DETERMINATION OF FSC NET INCOME

17 NCAC 05C .2503          CONSOLIDATED RETURN

17 NCAC 05C .2504          APPORTIONMENT ‑ CONSOLIDATED

RETURN

History Note:        Authority G.S. 105‑130.3; 105‑130.4;

105‑130.6; 105‑130.7; 105‑130.15; 105‑130.16; 105‑262;

Eff. August 1, 1986;

Amended Eff. January 1, 1988;

Repealed Eff. October1, 1992.