SECTION .1500 ‑ NET ECONOMIC LOSS CARRY‑OVER

17 NCAC 05C .1501         PRELIMINARY STATEMENT

17 NCAC 05C .1502         DIFFERENCES BETWEEN NORTH CAROLINA AND FEDERAL PROVISIONS

17 NCAC 05C .1503         DEFINITION OF NET ECONOMIC LOSS

17 NCAC 05C .1504         INCOME NOT TAXABLE

17 NCAC 05C .1505         PROCEDURE FOR DEDUCTING A NET ECONOMIC LOSS

History Note:        Authority G.S. 105‑130.8; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 31, 1981.