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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 05
Subchapter B
Section .1300

Investment in Tangible Properties in North Carolina Base

Section .1300 - Investment in Tangible Properties in North Carolina BaseSection .1300 - Investment in Tangible Properties in North Carolina Base

Section .1200 - Multistate Corporations Section .1400 - Appraised Valuation of Tangible and Intangible Property Base

Rule 05b .1301 - Basis for the Investment Base Rule 05b .1302 - What Is Includable in the Investment Base Rule 05b .1303 - Treatment of Construction in Progress Rule 05b .1304 - Carrier Operations Property Exempt From Investment Base Rule 05b .1305 - Indebtedness Deduction Rule 05b .1306 - Refinancing of a Loan Rule 05b .1307 - Pollution Abatement Facilities Rule 05b .1308 - Deduction for Qualified Recycling Facilities Rule 05b .1309 - Determination of Inclusion by Depreciation Rule 05b .1310 - No Limitation on Holding Companies

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