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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 05
Subchapter B
Section .1100

Capital Stock: Surplus and Undivided Profits Base

Section .1100 - Capital Stock: Surplus and Undivided Profits BaseSection .1100 - Capital Stock: Surplus and Undivided Profits Base

Section .1000 - General Business Corporations Section .1200 - Multistate Corporations

Rule 05b .1101 - Based on the Year Ending Balance Sheet Rule 05b .1102 - Surplus Defined Rule 05b .1103 - Items Includable and Excludable Rule 05b .1104 - Exclusion of Retained Earnings by Parent Corporation Rule 05b .1105 - Investment in Subsidiary Rule 05b .1106 - Borrowed Capital Treatment: Debtor Corporation Rule 05b .1107 - Borrowed Capital Treatment: Creditor Corporation Rule 05b .1108 - Exclusion Provision Limited to Indebtedness Owed Rule 05b .1109 - Equity Capital Not Deductible Rule 05b .1110 - Reciprocal Indebtedness Between Affiliates Rule 05b .1111 - Indebtedness Defined Rule 05b .1112 - Borrowed Capital Defined Rule 05b .1113 - Deduction for Qualified Recycling Facilities Rule 05b .1114 - Holding Companies Rule 05b .1115 - Cash Basis Corporations

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