SECTION .2700 ‑ INTEREST DEDUCTION

 

 

17 NCAC 06B .2701          GENERAL

17 NCAC 06B .2702          CASH AND ACCRUAL BASIS

17 NCAC 06B .2703          BUSINESS DEDUCTION

17 NCAC 06B .2704          HUSBAND AND WIFE

17 NCAC 06B .2705          MORTGAGES

17 NCAC 06B .2706          LIFE INSURANCE LOANS

17 NCAC 06B .2707          COOPERATIVE OWNERS

17 NCAC 06B .2708          NOTE DISCOUNT

 

History Note:        Authority G.S. 105‑135(11); 105‑141.3;

105‑142; 105‑147(5); 105‑147(19); 105‑262;

Eff. February 1, 1976;

Amended Eff. November 1, 1988; June 1, 1982;

Repealed Eff. June 1, 1990.