Net Economic Loss Carry‑over
Section .1400 - Amortization of Bond PremiumsSection .1600 - Transactions Between Affiliated Corporations
Rule 05c .1501 - Preliminary StatementRule 05c .1502 - Differences Between North Carolina and Federal ProvisionsRule 05c .1503 - Definition of Net Economic LossRule 05c .1504 - Income Not TaxableRule 05c .1505 - Procedure for Deducting a Net Economic LossRule 05c .1506 - Corporations Apportioning Their Net IncomeRule 05c .1507 - Corporation Sustaining Loss Entitled to Deduction