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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 06
Subchapter B
Section .3700

Estates and Trusts

Section .3700 - Estates and TrustsSection .3700 - Estates and Trusts

Section .3600 - Life Estate and Remainder Interest Section .3800 - Miscellaneous Rules

Rule 06b .3701 - General Rule 06b .3702 - Gross Income Rule 06b .3703 - Simple and Complex Trusts Rule 06b .3704 - Income Taxable to Fiduciaries Rule 06b .3705 - Other Income Rule 06b .3706 - Exempt Income Rule 06b .3707 - Exempt Trusts Rule 06b .3708 - Personal Exemptions Rule 06b .3709 - Ordinary Deductions Rule 06b .3710 - Deduction for Charitable Purposes Rule 06b .3711 - Distributable Net Income Rule 06b .3712 - Distributions to Beneficiaries Rule 06b .3713 - Basis of Property Rule 06b .3714 - Tax Credits Rule 06b .3715 - Income Taxable to Beneficiaries Rule 06b .3716 - Income Tax Return for Estates and Trusts Rule 06b .3717 - Trust Instruments and Wills Rule 06b .3718 - Payment of Tax Rule 06b .3719 - Failure to File Penalties Rule 06b .3720 - Liability of the Fiduciary Rule 06b .3721 - Special Trusts Rule 06b .3722 - Grantors Trusts Rule 06b .3723 - Allocation of Adjustments Rule 06b .3724 - Allocation of Income Attributable to Nonresidents Rule 06b .3725 - Administration Expenses

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