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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 05
Subchapter F
Section .0200

Economic Substance

Section .0200 - Economic SubstanceSection .0200 - Economic Substance

Section .0100 - General Section .0300 - Fair Market Value

Rule 05f .0201 - Economic Substance Test Burden of Proof Rule 05f .0202 - Reasonable Business Purposes Rule 05f .0203 - Economic Effects Rule 05f .0204 - Economic Substance Doctrine Rule 05f .0205 - Economic Substance Factors Rule 05f .0206 - When State Income Tax Benefits Are Considered Rule 05f .0207 - Centralized Cash Management

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