SECTION .1200 ‑ DEDUCTION OF CONTRIBUTIONS

17 NCAC 05C .1201         PRELIMINARY STATEMENT

17 NCAC 05C .1202         CHARITABLE CONTRIBUTIONS DEFINED AND QUALIFIED DONEES

17 NCAC 05C .1203         CONTRIBUTIONS LIMITED TO FIVE PERCENT OF NET INCOME

17 NCAC 05C .1204         CONTRIBUTIONS FULLY DEDUCTIBLE

17 NCAC 05C .1205         CONTRIBUTIONS BY CORPORATIONS ALLOCATING NET INCOME

17 NCAC 05C .1206         CONTRIBUTIONS CARRY‑OVER UNALLOWABLE

History Note:        Authority G.S. 105‑130.9; 105‑202; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 31, 1981.