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Repealed Eff.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.