SECTION .1400 ‑ CONVERSION OF INTANGIBLE PROPERTY AND DISALLOWANCE OF INDEBTEDNESS
17 NCAC 08 .1401 CONVERSION TO EVADE TAXATION
17 NCAC 08 .1402 INDEBTEDNESS FOR PURPOSE OF REDUCING TAX DUE
History Note: Authority G.S. 105‑211; 105‑262;
Eff. February 1, 1976;
Repealed Eff. August 31, 1981.